Scientificpaperstructure
Why a Scientific Format?The scientific format may seem confusing for the beginning science writer due to its rigid structure which is so different from writing in the humanities. One reason for using this format is that it is a means of efficiently communicating scientific findings to the broad community of scientists in a uniform manner. Another reason, perhaps more important than the first, is that this format allows the paper to be read at several different levels. For example, many people skim Titles to find out what information is available on a subject. Others may read only titles and Abstracts. Those wanting to go deeper may look at the Tables and Figures in the Results, and so on. The take home point here is that the scientific format helps to insure that at whatever level a person reads your paper (beyond title skimming), they will likely get the key results and conclusions.Top of pageThe Sections of the PaperMost journal-style scientific papers are subdivided into the following sections: Title, Authors and Affiliation, Abstract, Introduction, Methods, Results, Discussion, Acknowledgments, and Literature Cited, which parallel the experimental process. This is the system we will use. This website describes the style, content, and format associated with each section.The sections appear in a journal style paper in the following prescribed order:Experimental process Section of Paper What did I do in a nutshell? Abstract What is the problem? Introduction How did I solve the problem? Materials and Methods What did I find out? Results What does it mean? Discussion Who helped me out? Acknowledgments (optional) Whose work did I refer to? Literature Cited Extra Information Appendices (optional) Section Headings:Main Section Headings: Each main section of the paper begins with a heading which should be capitalized, centered at the beginning of the section, and double spaced from the lines above and below. Do not underline the section heading OR put a colon at the end.Example of a main section heading:INTRODUCTIONSubheadings: When your paper reports on more than one experiment, use subheadings to help organize the presentation. Subheadings should be capitalized (first letter in each word), left justified, and either bold italics OR underlined.Example of a subheading:Effects of Light Intensity on the Rate of Electron TransportTop of pageTitle, Authors' Names, and Institutional Affiliations1. Function: Your paper should begin with a Title that succinctly describes the contents of the paper. Use descriptive words that you would associate strongly with the content of your paper: the molecule studied, the organism used or studied, the treatment, the location of a field site, the response measured, etc. A majority of readers will find your paper via electronic database searches and those search engines key on words found in the title.2. Title FAQs3. Format:The title should be centered at the top of page 1 (DO NOT use a title page - it is a waste of paper for our purposes); the title is NOT underlined or italicized. the authors' names (PI or primary author first) and institutional affiliation are double-spaced from and centered below the title. When more then two authors, the names are separated by commas except for the last which is separated from the previous name by the word "and". For example:Ducks Over-Winter in Colorado Barley Fields in Response to Increased Daily Mean TemperatureIma Mallard, Ura Drake, and Woodruff DucqueDepartment of Wildlife Biology, University of Colorado - BoulderTop
of pageThe title is not a section, but it is necessary and important. The title should be short and unambiguous, yet be an adequate description of the work. A general rule-of-thumb is that the title should contain the key words describing the work presented. Remember that the title becomes the basis for most on-line computer searches - if your title is insufficient, few people will find or read your paper. For example, in a paper reporting on an experiment involving dosing mice with the sex hormone estrogen and watching for a certain kind of courtship behavior, a poor title would be:Mouse BehaviorWhy? It is very general, and could be referring to any of a number of mouse behaviors. A better title would be:The Effects of Estrogen on the Nose-Twitch Courtship Behavior in MiceWhy? Because the key words identify a specific behavior, a modifying agent, and the experimental organism. If possible, give the key result of the study in the title, as seen in the first example. Similarly, the above title could be restated as:Estrogen Stimulates Intensity of Nose-Twitch Courtship Behavior in Mice4. Strategy for Writing Title.Top of pageABSTRACT 1. Function: An abstract summarizes, in one paragraph (usually), the major aspects of the entire paper in the following prescribed sequence:the question you investigated (or purpose), (from Introduction) state the purpose very clearly in the first or second sentence. the experimental design and methods used, (from Methods) clearly express the basic design of the study. Name or briefly describe the basic methodology used without going into excessive detail-be sure to indicate the key techniques used. the major findings including key quantitative results, or trends (from Results) report those results which answer the questions you were asking identify trends, relative change or differences, etc. a brief summary of your interpetations and conclusions. (from Discussion) clearly state the implications of the answers your results gave you. Whereas the Title can only make the simplest statement about the content of your article, the Abstract allows you to elaborate more on each major aspect of the paper. The length of your Abstract should be kept to about 200-300 words maximum (a typical standard length for journals.) Limit your statements concerning each segment of the paper (i.e. purpose, methods, results, etc.) to two or three sentences, if possible. The Abstract helps readers decide whether they want to read the rest of the paper, or it may be the only part they can obtain via electronic literature searches or in published abstracts. Therefore, enough key information (e.g., summary results, observations, trends, etc.) must be included to make the Abstract useful to someone who may to reference your work.Top of pageHow do you know when you have enough information in your Abstract? A simple rule-of-thumb is to imagine that you are another researcher doing an study similar to the one you are reporting. If your Abstract was the only part of the paper you could access, would you be happy with the information presented there?2. Style: The Abstract is ONLY text. Use the active voice when possible, but much of it may require passive constructions. Write your Abstract using concise, but complete, sentences, and get to the point quickly. Use past tense. Maximum length should be 200-300 words, usually in a single paragraph.The Abstract SHOULD NOT contain:lengthy background information, references to other literature, elliptical (i.e., ending with ...) or incomplete sentences, abbreviations or terms that may be confusing to readers, any sort of illustration, figure, or table, or references to them. Top of page3. Strategy: Although it is the first section of your paper, the Abstract, by definition, must be written last since it will summarize the paper. To begin composing your Abstract, take whole sentences or key phrases from each section and put them in a sequence which summarizes the paper. Then set about revising or adding words to make it all cohesive and clear. As you become more proficient you will most likely compose the Abstract from scratch.4. Check your work: Once you have the completed abstract, check
to make sure that the information in the abstract completely agrees with what is written in the paper. Confirm that all the information appearing the abstract actually appears in the body of the paper.Top of pageINTRODUCTION[ strategy | FAQs | style | structure | relevant literature review | statement of purpose | rationale ]1. Function: The function of the Introduction is to:Establish the context of the work being reported. This is accomplished by discussing the relevant primary research literature (with citations) and summarizing our current understanding of the problem you are investigating; State the purpose of the work in the form of the hypothesis, question, or problem you investigated; and, Briefly explain your rationale and approach and, whenever possible, the possible outcomes your study can reveal. Quite literally, the Introduction must answer the questions, "What was I studying? Why was it an important question? What did we know about it before I did this study? How will this study advance our knowledge?"2. Style: Use the active voice as much as possible. Some use of first person is okay, but do not overdo it.Top of page3. Structure: The structure of the Introduction can be thought of as an inverted triangle - the broadest part at the top representing the most general information and focusing down to the specific problem you studied. Organize the information to present the more general aspects of the topic early in the Introduction, then narrow toward the more specific topical information that provides context, finally arriving at your statement of purpose and rationale. A good way to get on track is to sketch out the Introduction backwards; start with the specific purpose and then decide what is the scientific context in which you are asking the question your study addresses. Once the scientific context is decided, then you'll have a good sense of what level and type of general information with which the Introduction should begin. Here is the information should flow in your Introduction:Begin your Introduction by clearly identifying the subject area of interest. Do this by using key words from your Title in the first few sentences of the Introduction to get it focused directly on topic at the appropriate level. This insures that you get to the primary subject matter quickly without losing focus, or discussing information that is too general. For example, in the mouse behavior paper, the words hormones and behavior would likely appear within the first one or two sentences of the Introduction. Top of pageEstablish the context by providing a brief and balanced review of the pertinent published literature that is available on the subject. The key is to summarize (for the reader) what we knew about the specific problem before you did your experiments or studies. This is accomplished with a general review of the primary research literature (with citations) but should not include very specific, lengthy explanations that you will probably discuss in greater detail later in the Discussion. The judgment of what is general or specific is difficult at first, but with practice and reading of the scientific literature you will develop e firmer sense of your audience. In the mouse behavior paper, for example, you would begin the Introduction at the level of mating behavior in general, then quickly focus to mouse mating behaviors and then hormonal regulation of behavior. Lead the reader to your statement of purpose/hypothesis by focusing your literature review from the more general context (the big picture e.g., hormonal modulation of behaviors) to the more specific topic of interest to you (e.g., role/effects of reproductive hormones, especially estrogen, in modulating specific sexual behaviors of mice.) Top of pageWhat literature should you look for in your review of what we know about the problem? Focus your efforts on the primary research journals - the journals that publish original research articles. Although you may read some general background references (encyclopedias, textbooks, lab manuals, style manuals, etc.) to get yourself acquianted with the subject area, do not cite these, becasue they contain information that is considered fundamental
or "common" knowledge wqithin the discipline. Cite, instead, articles that reported specific results relevant to your study. Learn, as soon as possible, how to find the primary literature (research journals) and review articles rather than depending on reference books. The articles listed in the Literature Cited of relevant papers you find are a good starting point to move backwards in a line of inquiry. Most academic libraries support the Citation Index - an index which is useful for tracking a line of inquiry forward in time. Some of the newer search engines will actually send you alerts of new papers that cite particular articles of interest to you. Review articles are particularly useful because they summarize all the research done on a narrow subject area over a brief period of time (a year to a few years in most cases). Top of pageBe sure to clearly state the purpose and /or hypothesis that you investigated. When you are first learning to write in this format it is okay, and actually preferable, to use a pat statement like, "The purpose of this study was to...." or "We investigated three possible mechanisms to explain the ... (1) blah, blah..(2) etc. It is most usual to place the statement of purpose near the end of the Introduction, often as the topic sentence of the final paragraph. It is not necessary (or even desirable) to use the words "hypothesis" or "null hypothesis", since these are usually implicit if you clearly state your purpose and expectations. Top of pageProvide a clear statement of the rationale for your approach to the problem studied. For example: State briefly how you approached the problem (e.g., you studied oxidative respiration pathways in isolated mitochondria of cauliflower). This will usually follow your statement of purpose in the last paragraph of the Introduction. Why did you choose this kind of experiment or experimental design? What are the scientific merits of this particular model system? What advantages does it confer in answering the particular question you are posing? Do not discuss here the actual techniques or protocols used in your study (this will be done in the Materials and Methods); your readers will be quite familiar with the usual techniques and approaches used in your field. If you are using a novel (new, revolutionary, never used before) technique or methodology, the merits of the new technique/method versus the previously used methods should be presented in the Introduction. Top of PageMATERIALS AND METHODSThis section is variously called Methods or Methods and Materials.1. Function: In this section you explain clearly how you carried out your study in the following general structure and organization (details follow below):the subjects used (plant, animal, human, etc.) and their pre-experiment handling and care, and when and where the study was carried out (if location and time are important factors); if a field study, a description of the study site, including the physical and biological features, and precise location; the experimental OR sampling design (i.e., how the experiment or study was structured. For example, controls, treatments, the variable measured, how many samples were collected, replication, etc.); the protocol for collecting data, i.e., how the experimental procedures were carried out, and, how the data were analyzed (statistical procedures used). Organize your presentation so your reader will understand the logical flow of the experiment ; subheadings work well for this purpose. Each experiment or procedure should be presented as a unit, even if it was broken up over time. In general, provide enough quantitative detail (how much, how long, when, etc.) about your experimental protocol such that other scientists could reproduce your experiments. You should also indicate the statistical procedures used to analyze your results, including the probability level at which you determined significance (usually at 0.05 probability).2. Style: The style in this section should read as if you were verbally describing the conduct of the experiment. You may use the active voice to a certain extent, although this section requires more use of third person, passive constructions
than others. Avoid use of the first person in this section. Remember to use the past tense throughout. The Methods section is not a step-by-step, directive, protocol as you might see in your lab manual.3. Strategy for writing the Methods section.4. Methods FAQs.Top of PageDescribe the organism used in the study. This includes giving the source (supplier or where and how collected), size, how they were handled before the experiment, what they were fed, etc. In genetics studies include the strains or genetic stocks used.Describe the site where your field study was conducted. The description must include both physical and biological characteristics of the site pertinant to the study aims. Include the date of the study (e.g., 10-15 April 1994) and the exact location of the study area. Location data must be as precise as possible: "Grover Nature Preserve, ? mi SW Grover, Maine" rather than "Grover Nature Preserve" or "Grover". When possible, give the actual latitude and longitude position of the site (the WWW has sites which provide this service). It is most often a good idea to include a map (labeled as a Figure) showing the location in relation to some larger more recognizable geographic area. Someone else should be able to go to the exact location of your study if they want to repeat or check your work, or just visit your study area.NOTE: For laboratory studies you should not report the date and location of the study UNLESS it is relevant. Most often it is not. Top of PageDescribe your experimental design clearly. Be sure to include the hypotheses you tested, controls, treatments, variables measured, how many replicates you had, what you actually measured, what form the data take, etc. Always identify treatments by the variable or treatment name, NOT by an ambiguous, generic name or number (e.g., use "2.5% saline" rather than "test 1".) When your paper includes more than one experiment, use subheadings to help organize your presentation by experiment. A general experimental design worksheet is available to help plan your experiments in the core courses.Describe the protocol for your study in sufficient detail that other scientists could repeat your work to verify your findings. Foremost in your description should be the "quantitative" aspects of your study - the masses, volumes, incubation times, concentrations, etc., that another scientist needs in order to duplicate your experiment. When using standard lab or field methods and instrumentation, it is not always necessary to explain the procedures (e.g., serial dilution) or equipment used (e.g., autopipetter) since other scientists will likely be familiar with them already. You may want to identify certain types of equipment by brand or category (e.g., ultracentrifuge vs. prep centrifuge). It is appropriate to give the source for reagents used parenthetically, e.g., "....poly-l-Lysine (Sigma #1309)." When using a method described in another published source, you can save time and words by referring to it and providing the relevant citation to the source. Always make sure to describe any modifications you have made of a standard or published method.Describe how the data were summarized and analyzed. Here you will indicate what types of data summaries and analyses were employed to answer each of the questions or hypotheses tested.The information should include:how the data were summarized (Means, percent, etc) and how you are reporting measures of variability (SD,SEM, etc) this lets you avoid having to repeatedly indicate you are using mean ± SD. data transformation (e.g., to normalize or equalize variances) statistical tests used with reference to the particular questions they address, e.g., "A Paired t-test was used to compare mean flight duration before and after applying stablizers to the glider's wings.""One way ANOVA was used to compare mean weight gain in weight-matched calves fed the three different rations."any other numerical or graphical techniques used to analyze the data Top of PageHere is some additional advice on particular problems common to new scientific writers.Problem: The Methods section is prone to being wordy or overly detailed.Avoid repeatedly using a single sentence to relate a single action; this results in very
lengthy, wordy passages. A related sequence of actions can be combined into one sentence to improve clarity and readability: Problematic Example: This is a very long and wordy description of a common, simple procedure. It is characterized by single actions per sentence and lots of unnecessary details."The petri dish was placed on the turntable. The lid was then raised slightly. An inoculating loop was used to transfer culture to the agar surface. The turntable was rotated 90 degrees by hand. The loop was moved lightly back and forth over the agar to spread the culture. The bacteria were then incubated at 37 C for 24 hr."Improved Example: Same actions, but all the important information is given in a single, concise sentence. Note that superfluous detail and otherwise obvious information has been deleted while important missing information was added."Each plate was placed on a turntable and streaked at opposing angles with fresh overnight E. coli culture using an inoculating loop. The bacteria were then incubated at 37 C for 24 hr."Best: Here the author assumes the reader has basic knowledge of microbiological techniques and has deleted other superfluous information. The two sentences have been combined because they are related actions."Each plate was streaked with fresh overnight E. coli culture and incubated at 37 C for 24 hr."Top of PageProblem: Avoid using ambiguous terms to identify controls or treatments, or other study parameters that require specific identifiers to be clearly understood. Designators such as Tube 1, Tube 2, or Site 1 and Site 2 are completely meaningless out of context and difficult to follow in context. Problematic example: In this example the reader will have no clue as to what the various tubes represent without having to constantly refer back to some previous point in the Methods."A Spec 20 was used to measure A600 of Tubes 1,2, and 3 immediately after chloroplasts were added (Time 0) and every 2 min. thereafter until the DCIP was completely reduced. Tube 4's A600 was measured only at Time 0 and at the end of the experiment."Improved example: Notice how the substitution (in red) of treatment and control identifiers clarifies the passage both in the context of the paper, and if taken out of context."A Spec 20 was used to measure A600 of the reaction mixtures exposed to light intensities of 1500, 750, and 350 uE/m2/sec immediately after chloroplasts were added (Time 0) and every 2 min. thereafter until the DCIP was completely reduced. The A600 of the no light control was measured only at Time 0 and at the end of the experiment."Top of PageRESULTS1. Function: The function of the Results section is to objectively present your key results, without interpretation, in an orderly and logical sequence using both illustrative materials (Tables and Figures) and text. Summaries of the statistical analyses may appear either in the text (usually parenthetically) or in the relevant Tables or Figures (in the legend or as footnotes to the Table or Figure). The Results section should be organized around a series of Tables and/or Figures sequenced to present your key findings in a logical order. The text of the Results section follows this sequence and highlights the answers to the questions/hypotheses you investigated. Important negative results should be reported, too. Authors usually write the text of the results section based upon this sequence of Tables and Figures.2. Style: Write the text of the Results section concisely and objectively. The passive voice will likely dominate here, but use the active voice as much as possible. Use the past tense. Avoid repetitive paragraph structures. Do not interpret the data here. The transition into interpretive language can be a slippery slope. Consider the following two examples:This example highlights the trend/difference that the author wants the reader to focus: The duration of exposure to running water had a pronounced effect on cumulative seed germination percentages (Fig. 2). Seeds exposed to the 2-day treatment had the highest cumulative germination (84%), 1.25 times that of the 12-h or 5-day groups and 4 times that of controls.In contrast, this example strays subtly into interpretation by referring
to optimality (a conceptual model) and tieing the observed result to that idea: The results of the germination experiment (Fig. 2) suggest that the optimal time for running-water treatment is 2 days. This group showed the highest cumulative germination (84%), with longer (5 d) or shorter (12 h) exposures producing smaller gains in germination when compared to the control group.3. Strategy for Writing the Results Section4. Frequently asked questions (FAQs).Top of PageThings to consider as you write your Results section:What are the "results"?: When you pose a testable hypothesis that can be answered experimentally, or ask a question that can be answered by collecting samples, you accumulate observations about those organisms or phenomena. Those observations are then analyzed to yield an answer to the question. In general, the answer is the " key result".The above statements apply regardless of the complexity of the analysis you employ. So, in an introductory course your analysis may consist of visual inspection of figures and simple calculations of means and standard deviations; in a later course you may be expected to apply and interpret a variety of statistical tests. You instructor will tell you the level of analysis that is expected.For example, suppose you asked the question, "Is the average height of male students the same as female students in a pool of Biology majors?" You would first collect height data from large random samples of male and female students. You would then calculate the descriptive statistics for those samples (mean, SD, n, range, etc) and plot these numbers. In a course where statistical tests are not employed, you would visually inspect these plots. Suppose you found that male Biology majors are, on average, 12.5 cm taller than female majors; this is the answer to the question.Notice that the outcome of a statistical analysis is not a key result, but rather an analytical tool that helps us understand what is our key result. Top of PageOrganize the results section based on the sequence of Table and Figures you'll include. Prepare the Tables and Figures as soon as all the data are analyzed and arrange them in the sequence that best presents your findings in a logical way. A good strategy is to note, on a draft of each Table or Figure, the one or two key results you want to addess in the text portion of the Results. Simple rules to follow related to Tables and Figures:Tables and Figures are assigned numbers separately and in the sequence that you will refer to them from the text. The first Table you refer to is Table 1, the next Table 2 and so forth. Similarly, the first Figure is Figure 1, the next Figure 2, etc. Each Table or Figure must include a brief description of the results being presented and other necessary information in a legend. Table legends go above the Table; tables are read from top to bottom. Figure legends go below the figure; figures are usually viewed from bottom to top. When referring to a Figure from the text, "Figure" is abbreviated as Fig.,e.g., Fig. 1. Table is never abbreviated, e.g., Table 1. Top of PageThe body of the Results section is a text-based presentation of the key findings which includes references to each of the Tables and Figures. The text should guide the reader through your results stressing the key results which provide the answers to the question investigated. A major function of the text is to provide clarifying information. You must refer to each Table and/or Figure individually and in sequence (see numbering sequence), and clearly indicate for the reader the key results that each conveys. Key results depend on your questions, they might include obvious trends, important differences, similarities, correlations, maximums, minimums, etc.Some things to avoid:Do not reiterate each value from a Figure or Table - only the key result or trends that each conveys. Do not present the same data in both a Table and Figure - this is considered redundant and a waste of space and energy. Decide which format best shows the result and go with it. Do not report raw data values when they can be summarized as means, percents, etc.Top of Page Statistical test summaries (test name, p-value)
are usually reported parenthetically in conjunction with the biological results they support. Always report your results with parenthetical reference to the statistical conclusion that supports your finding (if statistical tests are being used in your course). This parenthetical reference should include the statistical test used and the level of significance (test statistic and DF are optional). For example, if you found that the mean height of male Biology majors was significantly larger than
个人所得税 2019年1月1日实施了新修订的《中华人民共和国个人所得税法实施条例》（中华人民共和国国务院令第707号），为了贯彻落实该实施条例，国家税务总局制定并发布了《个人所得税扣缴申报管理办法(试行)》和《国家税务总局关于全面实施新个人所得税法若干征管衔接问题的公告》（2018年第56号），个税扣缴申报管理办法和若干征管衔接问题的公告都是自2019年1月1日起实施，都详细说明了扣缴义务人（指单位）在向居民（职工）支付工资时，如何计算个人所得税以及如何申报的问题，下面我们重点说一下2019 年1月开始的新个人所得税计算方法以及新、旧个人所得税计算方式的区别。 一、2019年1月新个人所得税计算方法 自2019年1月开始单位每月采用累计预扣法计算预扣税款，并按月办理全员全额扣缴申报。 累计预扣法，是指扣缴义务人（单位）在一个纳税年度内预扣预缴税款时，以纳税人（职工）在本单位截至当前月份工资、薪金所得累计收入减除累计免税收入、累计减除费用、累计专项扣除、累计专项附加扣除和累计依法确定的其他扣除后的余额为累计预扣预缴应纳税所得额，适用个人所
得税预扣率表一，计算累计应预扣预缴税额，再减除累计减免税额和累计已预扣预缴税额，其余额为本期应预扣预缴税额。余额为负值时，暂不退税。纳税年度终了后余额仍为负值时，由纳税人（职工）通过办理综合所得年度汇算清缴，税款多退少补。 具体计算公式如下： 本期应预扣预缴税额（指每月个人所得税）=（累计预扣预缴应纳税所得额×预扣率（指税率）-速算扣除数）-累计减免税额-累计已预扣预缴税额 累计预扣预缴应纳税所得额=累计收入-累计免税收入-累计减除费用-累计专项扣除-累计专项附加扣除-累计依法确定的其他扣除 其中：累计收入，目前我单位需要计征个税的累计收入有工资薪金性收入、稿费、评吸费、讲课费、内审费、考评费等项目。 累计减除费用，按照5000元/月乘以职工在本单位工作的月份数计算，我们大部分职工一个年度累计减除费用为6万元，新入职人员和在职转退休人员需要按在我单位工作的月份计算。
个税知识题库 一、单选题 1.个税改革后，下列属于分类所得的项目有: （ B ） A.稿酬所得 B.偶然所得 C.其他所得 D.特许权使用费所得 2.个税改革后，省级政府有权制定的税收优惠政策包括：（A） A.烈属取得的经营所得 B.洪涝灾害但损失不大的 C.残疾人张三的赌博收益 D. 孤老人员的利息所得 3.改革后，居民纳税人取得下列所得按次征税的有：（B） A.特许权使用费所得 B.利息、股息、红利所得 C.劳务报酬所得 D.经营所得 4.下列属于综合所得中依法确定的其他扣除项目的有：（C ） A.“三险一金” B.大病医疗 C.商业健康险支出 D.保险赔款 5.李某和其妻子钱某婚后购买一套住房，属于首套住房贷款，下列说法正确的是：（C） A.李某和钱某均可以扣除住房贷款利息； B.李某和钱某每月均可扣除的额度是1000元； C.李某和钱某可以由其中一人扣除，每月扣除额度是1000元； D.李某、钱某所购买住房如果在北上广深等城市，扣除的标准
要高于1000元。 6.纳税人享受住房贷款利息专项附加扣除，应当留存：（A） A. 住房贷款合同 B. 结婚证 C. 购房发票 D. 物业费收据 7.纳税人赡养（D）父母以及其他法定赡养人的赡养支出，可以按照标准定额扣除。 A.50岁以上 B.60岁以上 C.50岁（含）以上 D.60岁（含）以上 8.非独生子女赡养老人专项附加扣除的分摊方式不包括（C） A．赡养人平均分摊 B. 赡养人约定分摊 C. 赡养人指定分摊 D. 被赡养人指定分摊 9.纳税人A有姊妹两人，父母均在老家，由在老家的妹妹负责日常照料。以下分摊方法正确的是：（A） A．A跟其妹妹约定，每人每月均摊扣除1000元 B. A跟其妹妹约定，由A全部扣除2000元 C.老人指定A分摊1500元，其妹妹分摊500元 D. 老人指定A分摊500元，其妹妹分摊1500元 10.纳税人享受子女教育专项附加扣除的起始时间为子女接受
2019年开始实行新的个税计算方法，给广大纳税人带来了很大的实惠。不仅个税免征额起征点由原来的3500元变成了5000元。而且还增加了六项专项附加扣除。大家都知道根据新税法按月扣税和按年扣税的全年的总纳税额是不一样的，这样就要在一个纳税年度结束后的第二年的三月份至六月份，根据相关规定进行汇算清缴，到税务机关办理补税退税。但这样无形中增加了会计朋友和税务机关的工作量。对于绝大多数只有一处工资薪酬收入，且由扣缴义务人代扣代缴的纳税人来讲，如果采用全年累计预扣预缴的计算方法，使全年按月预扣预缴的应纳税款总额等同于全年汇算清缴的应纳税款总额，这样就能在最大程度上减少年终补税退税情况的发生，从而减轻征纳双方的纳税成本。本人经过长时间的刻苦研究，利用Excel函数制定一个电子表格，能快速得出累计应纳税额和当月应纳税额，希望对广大会计朋友有一定的帮助。 预扣税率表 本月税后工资= 本月工资总和- 本月应纳税额 本月应纳税额= 本月累计应纳税额- 上月累计应纳税额 累计应纳税额= 累计应纳税所得额* 预扣税率- 速算扣除数
累计应纳税额用Excel公式表示： E2=IF(D2<=36000,D15*3%,IF(D2<=144000,D15*10%-2520,IF(D2<=300000,D2*20%-16920,I F(D2<=420000,D2*25%-31920,IF(D2<=660000,D2*30%-52920,IF(D2<=960000,D2*35%-85920 ,IF(D2>960000,D2*45%-181920))))))) 一月份本月应纳税额= 一月份累计应纳税额F2 = E2 二月份本月应纳税额= 二月份累计应纳税额- 一月份累计应纳税额F12 = E12 – E2 一月份累计应纳税所得额= 本月工资总和–本月扣除总和D2 =B2 – C2 二月份累计应纳税所得额= 本月工资总和–本月扣除总和+ 一月份累计应纳税所得额D12 =B12 – C12 + D2 一月份工资表 二月份工资表
2019年新个税计算器-专项附加扣除 个人所得税法修正案草案6月19日提请十三届全国人大常委会第三次会议审议，内容主要包括：个税起征点由3500元上调至5000元，首次增加子女教育支出、继续教育支出、大病医疗支出、住房贷款利息和住房租金等专项附加扣除；优化调整税率结构，扩大较低档税率级距…… 其中大家最关心的当属个税起征点，因为这一点对于所有人的执行标准都是一样的，而且简单易懂。 有些人只知道个税起征点由3500元上调至5000元，但是却并不清楚个税到底是怎么扣的，其实并非5000元以上就要扣税。 下面佳佳就给大家普及一下，工资是如何扣税的。 为了方便大家理解，我们举例说明。假设你的月薪是8000元，在北京工作，五险一金的缴费比例如下： 这里面我们只用考虑个人缴费比例，不用考虑单位缴费比例。 1、工资要先扣除五险一金 个人需要缴纳的五险一金为8000×（8%+0.2%+2%+12%）+3=1779元，8000-1779=6221元 2、其次要减去个税起征点 再减去个税起征点3500元，还剩6221-3500=2721元，这部分的金额叫作“应纳税所得额”，也就是说，其它的钱都不用扣
税，这部分钱要扣税。 3、套入个税计算公式 应纳税所得额2721元对应的税率为10%，然后再减去“速算扣除数”，最终扣的个税如下： 2721×10%-105=167.1元。 税前工资-五险一金-个税=到手的工资。 案例中最终到手的工资=8000-1779-167.1=6053.9元。 那么个税起征点上调至5000元之后，缴纳的个税会减少到多少呢？ 1、工资先扣除五险一金 这部分与上述结果不变，五险一金扣除1779元，还剩6221元 2、再减去5000元的个税起征点 6221-5000=1221元，这是应纳税所得额 3、计算个税 1221元对应的税率为3%，缴纳的个税为1221×3%=36.63元 个税少缴了167.1-36.63=130.47元，降幅为78%，幅度还是挺大的。 另外，有一点大家被忽略了，这次不仅上调了个税起征点，还下调了部分税级的税率，具体如下： 扩大3%、10%、20%三档低税率的级距，3%税率的级距
薪酬方案设计: 例2;某职员2015年入职，2019年毎月应发工资均为了0000元「每月减除费用5(X)。元，“三踰一金'等专项扣除为4500元，享受子女教育.贈养老人两项专项附m扣除共计2000元，没有减免收入从减免税额等ffi况. 以前三个月为例.应当按照以下方法计算各月应预扣预墩税额： 1 月份：［30000-500卜4500?2000) 跖=555元； 2月份：(30000x2-5000 x 2-^500x2-2000x2) K IO% -2520 -555 =625元: 3月馅：(30000X 3-SOOO'x3^^500x3-2000?3) ?10% -2520 -S&S-62S =1350元； 上谨计算结果表明，由于2月悅累计预扣预裳应纳税所得额为刃000元f已适用2%的税曹因此2月份和2月份应预扣预墩有所增高. 1、新建薪资类别 币种 所潯顷目皂称 IS貓核方式 蒜资期闾方案 匕蚤与月末制单 □是汇总奠别 □是香需要审扰|20怕工资 □對存 □需要复审□年度獎金 1 所属分类公共项目名称发放项目名称 2 合计类应发工资合计应发工资合计 3 合计类实发工资合计实发工资合计 4 合计类应得工资小计本月扣税 5 虚拟类应发工资a 累计工资 6 虚拟类养老金a 累计专项扣除 7 虚拟类公积金a 累计专项附加扣除 8 虚拟类其他a 起征点 9 虚拟类工资税a 累计扣税 10 虚拟类外派天数a 累计起征点 11 虚拟类其他奖励一a 专项扣除合计 12 虚拟类其他奖励二a 专项附加扣除合计2、新增薪资项目及公式
公式： 应发工资合计：各工资项合计，各单位根据自己需要进行编写。 实发工资合计：｛薪资项目：应发工资合计｝ ｛薪资项目：专项扣除合计｝ 累计工资、累计专项扣除、累计专项附加扣除、累计扣税、累计起征点: 孑目尊员数!网芸 O 固左值 ⑥苴他數携渾 O 爭工轿LA 选择其他数据源-薪资，点右边… 函数选择薪资统计数-绝对时间段，选择薪资类别，薪资项目对应选择如下: 累计工资-应发工资合计 ｛ 薪资项目：本月扣税｝- 本月扣税： 如果 ｛ 新资项目：扣税基数｝ 项目：累计扣税｝ - ｛ 目:扣税基数｝ * ｛ -｛ 薪资项目：速扣数｝ 起征点：5000 * ｛ 薪资项目：速扣数｝ 薪资项目：税率｝ 否则0 薪资项目：税率｝ - ｛ 薪资 > 0 则｛薪资项 -｛ 薪资项目：累计扣税｝
2019年个人所得税新税制知识测试题 姓名：成绩： 一、单项选择题（每题2分，共20分） 1《、个人所得税扣缴申报管理办法（试行）》的施行日期：。（） A、2019 年1 月1 日 B、2019 年2 月1 日 C、2018 年12 月1 日 D、2019 年6 月1 日 2、个税改革后，省级政府有权制定的税收优惠政策包括：（） A.烈属取得的经营所得 B. 洪涝灾害但损失不大的 C.残疾人张三的赌博收益 D. 孤老人员的利息所得 3. 改革后，居民纳税人取得下列所得按次征税的有：（） A.特许权使用费所得 B. 利息、股息、红利所得 C.劳务报酬所得 D. 经营所得 4. 下列属于综合所得中依法确定的其他扣除项目的有：（） A.“三险一金” B. 大病医疗 C.商业健康险支出 D. 保险赔款 5、扣缴义务人每月或者每次预扣、代扣的税款，应当在次月日内缴入国库，并向税务机关报送《个人所得税扣缴申报表》。（） A、五 B、十 C、十五 D、二十
6、下列各项中, 不应当征收个人所得税的是( ) A.股息、红利所得 B. 中奖、中彩所得 C.金融债券利息 D. 转让上市公司股票所得 7、下列各项中，不应按“特许权使用费所得”征收个人所得税的是() A.专利权所得 B.著作权所得 C.稿酬所得 D.非专利技术所得 8、下列所得项目中，在计算个人所得税时允许扣除法定费用的是( ) 。 A.红利所得 B. 股息所得 C.中奖所得 D. 租赁财产所得 9、下列项目中，属于劳务报酬所得的是（） A.发表论文取得的报酬 B.提供电影剧本而取得的报酬 C.将国外的作品翻译出版取得的报酬 D.高校教师受出版社委托进行审稿取得的报酬 10、个税改革后，下列属于分类所得的项目有: （） A.稿酬所得 B. 偶然所得 C.其他所得 D. 特许权使用费所得 二、多选题（每题2分，共40分） 1. 个税改革后，下列所得项目中实行超额累进税率的所得项目有（） A.工资薪金所得 B. 偶然所得 C.劳务报酬所得 D. 经营所得
、单项选择题 1、下列各项中，不属于个人所得税中居民纳税人的是（）。 A、在中国境内无住所，但一个纳税年度中在中国境内居住满183 天的个人 B 、在中国境内无住所，而在境内居住超过90 天但不满183 天的个人 C、在中国境内有住所的个人 D、在中国境内无住所，在中国境内居住累计满183 天的年度连续不满六年的个人 2、下列关于我国个人所得税的特点，不正确的是（）。 A、实行混合征收 B、超额累进税率与比例税率并用 C、费用扣除额较窄 D、采取源泉扣缴和个人申报两种征纳方法 3、某大学教授2019 年度稿酬收入如下：（1）公开发表论文两篇，分别取得500 元和1800 元稿费。（2）2018 年 4 月出版一本专著，取得稿酬12000 元。2019 年重新修订后再版，取得稿酬13500 元。（3）2019 年3月编著一本教材出版，取得稿酬5600 元。同年10 月添加印数，取得追加稿酬5200 元。该教授2019 年度稿酬所得应预扣预缴个人所得税（）元。 A、2861.6 B、1209.6 C、1552 D、2821.6 4、查理是英国某公司驻华代表处职员，2019 年在华时间为135 天，11 月份境内外工资为81000 元，均由境内公司支付，11 月份在华工作时间为10 天。该外籍个人11 月份应纳个人所得税额（）元。（英国与我国缔结税收协定）
A、0 B、2528.13 C、2990 D、6765 5、中国内地张先生通过沪港通机制购买中国香港联交所股票，下列各项关于个人所得税的税收处理中，正确的是（）。 A、股票转让差价免税 B、股票转让差价按“财产转让所得”缴纳20% 的个人所得税 C、取得的股息红利，按照10% 的税率缴纳个人所得税 D、取得的股息红利，实行差别化待遇缴纳个人所得税 6、下列各项所得，免征个人所得税的是（）。 A、个人的房屋租赁所得 B、个人根据遗嘱继承房产的所得 C、外籍个人取得的现金住房补贴所得 D、个人因任职从上市公司取得的股票增值权所得 7、某个体工商户2019 年为其从业人员实际发放工资105 万元，2019 年该个体工商户允许税前扣除的从业人员补充养老保险的限额为（）万元。 A、 3.15 B、 5.25 C、1.05 D、7.35
2019最新个税计算Excel公式（起征点5000） 一、税法规定 在新个税制度下，个税算法和之前真的不一样了。以前是每月单独计算个税，而2019年起采用每月预扣预缴、次年统算多退少补的计算方法。也就是说还是每月算一次缴一次，不同的是算法由根据单月数据算，修改为按累计数据计算。具体公式为： 本月应扣缴税额= （本月累计应扣预缴纳税所得额* 预扣税率- 速算扣除数）-累计减免税额- 累计已预扣预缴税额 本月累计应扣预缴纳税所得额= 累计收入- 累计免税收入- 累计减除费用- 累计专项扣除- 累计专项附加扣除- 累计依法确定的其他扣除 其中：累计减除费用=5000*月份数 预扣税率表 是不是看晕了？还是举例子更清晰。 二、计算示例 1、张三2019年1月工资30000元，所有扣除项合计3000元 本月预扣预缴税额 =（30000-5000-3000）*3% - 0 =22000* 3% =660 注：扣减过费用和扣除项的收入合计是22000，从上面预扣税率表中看出适用税率为3%
2、张三2019年2月工资32000元，所有扣除项合计4000元 本月累计预扣预缴税额 =(32000-5000-4000+22000)*10%-2520 =45000*10%-2520 =1980 2月应预扣预缴税合计=本月累计-上月累计 =1980 - 660=1320 3、张三2019年3月工资35000，所有扣除项合计6000元 3月累计预扣预缴税额 =(35000-5000-6000+45000)*10% - 2520 =69000*10%-2520 =4380 注：3月累计预扣预缴税合计=本月累计-上月累计 = 4380-1980 =2400 看到这里是不是心里在说：好复杂，好复杂！每个人都这样算，公司几百人全部算还不要把人累死.......当然有简单方法，下面兰色结合工资表，介绍一下2019年各月预扣预缴税额公式的设置方法。 三、个税计算的Excel公式 设置步骤： 1、工资表调整 工资表原个税列变为3列，分别是累计应缴预扣所得额、累计税额、本月应扣缴税额。（列标题大家自已命名吧）
个税税率表2019-2020最新个人 所得税税率表 2019-2020年最新个人所得税税率表，2019-2020个税起征点为5000元，外籍人员个税起征点为5000元，工资个税税率表和年终奖个税税率表是相同的，但是他们的个税 计算方法是不一样的，注意区分。 一、工资、薪金所得 工资、薪金所得，适用七级超额累进税率，税率为百分 之三（3%）至百分之四十五（45%）。 每月工资预扣预缴，采用全年累计预扣预缴方式， 本期应预扣预缴税额=（累计预扣预缴应纳税所得额×预扣率-速算扣除数)-累计减免税额-累计已预扣预缴税额 个人所得税预扣表 （适用居民个人工资、薪金所得预扣预缴）
例：某职员2015年入职，2019年每月应发工资均为30000元，每月减除费用5000元，“三险一金“等专项扣除未4500元，享受子女教育、赡养老人两项专项附加扣除共 计2000元，每月减免收入及减免税额等情况，以前三个月 为例，应当按照以下方法计算个月一个预扣预缴税额：1月份：（30000-5000-4500-2000）*3%=555元 2月份：（30000*2-5000*2-4500*2-2000*2）*10%-2520-555=625元 3月份：（30000*3-5000*3-4500*3-2000*3）*10%-2520-555-625=1850元 上述计算结果表明，由于2月份累计预扣预缴应纳税所 得额为37000元，已适用10%的税率，因此2月份和3月份应预扣预缴有所增高。 二、年终奖所得 年终奖所得，将年终奖金额除以12个月，以每月平均 收入金额来确定税率和速度扣除数，年终奖所得税率表与 工资、薪金所得的税率表相同，只是他们的计算方式不 同。
[2019年新个人所得税Excel计算公式]2019个人所得税计算公式 [2019年新个人所得税Excel计算公式]2019个人所得税计算公式 发布时间：2019-08-01 20:11:42 影响了：人 个税Excel计算公式-个税起征点5000设单元格A1为税前工资，即月收入所在单元格。应纳税额：=ROUND(MAX((A1-5000)*0.01*{3,10,20,25,30,35,45}-{0,210,1410,2660,4410,7160,15160},0) ,2)税后收入：=A1-ROUND(MAX((A1-5000)*0.01*{3,10,20,25,30,35,45}-{0,210,1410,2660,4410,7160,15160 },0),2)注意：在把公式复制到Excel中时，注意单元格A1的替换，批量计算下拉复制即可，祝你成功！(A1-5000)是个税的应纳税所得额，这个不用多解释了吧。0.01*{3,10,20,25,30,35,45}＝{0.03,0.1,0.2,0.25,0.3,0.35,0.45} 是个税的税率公式。{0,210,1410,2660,4410,7160,15160}是各级别的个税扣除额。(A1-5000)*0.01*{3,10,20,25,30,35,45}-{0,210,1410,2660,4410,7160,15160} 是纳税额*各级个税税率-应扣额后的数字，如果税率对应的级别纳税额时，税率越大税额越小，因为扣减了超额的扣除数，这样保证了，缴税数组里最大的那个一定是最符合相应税率的。因为存在了纳税额 相关热词搜索：个人所得税计算公式Excel 2019年新个人所得税Excel计算公式2019年新个人所得税计算方法2019新个税excel计算公式
2020新个税于工资计算公式 2020新个税于工资计算公式税法规定 在新个税制度下，个税算法和之前真的不一样了。以前是每月单独计算个税，而2019年起采用每月预扣预缴、次年统算多退少补的计算方法。也就是说还是每月算一次缴一次，不同的是算法由根据单月数据算，修改为按累计数据计算。具体公式为： 本月应扣缴税额= （本月累计应扣预缴纳税所得额* 预扣税率- 速算扣除数）-累计减免税额- 累计已预扣预缴税额 本月累计应扣预缴纳税所得额= 累计收入- 累计免税收入- 累计减除费用- 累计专项扣除- 累计专项附加扣除- 累计依法确定的其他扣除 其中：累计减除费用=5000*月份数 二 计算示例 1、张三2019年1月工资30000元，所有扣除项合计3000元 本月预扣预缴税额 =（30000-5000-3000）*3% - 0 =22000 * 3% =660 注：扣减过费用和扣除项的收入合计是22000，从上面预扣税率表
中看出适用税率为3% 2、张三2019年2月工资32000元，所有扣除项合计4000元本月累计预扣预缴税额 =(32000-5000-4000+22000)*10%-2520 =45000*10%-2520 =1980 2月应预扣预缴税合计=本月累计-上月累计 =1980 - 660=1320 3、张三2019年3月工资35000，所有扣除项合计6000元 3月累计预扣预缴税额 =(35000-5000-6000+45000)*10% - 2520 =69000*10%-2520 =4380 注：3月累计预扣预缴税合计=本月累计-上月累计 = 4380-1980 =2400
一月公历2019年1月农历戊戌年 周一周二周三周四周五周六周日1廿六2廿七3廿八4廿九5小寒6腊月 7初二8初三9初四10初五11初六12初七13初八 14初九15初十16十一17十二18十三19十四20大寒 21十六22十七23十八24十九25二十26廿一27廿二 28廿三29廿四30廿五31廿六
二月公历2019年2月农历己亥年 周一周二周三周四周五周六周日 1廿七2廿八3廿九 4立春5春节6初二7初三8初四9初五10初六 11初七12初八13初九14初十15十一16十二17十三 18十四19雨水20十六21十七22十八23十九24二十 25廿一26廿二27廿三28廿四
三月公历2019年3月农历己亥年 周一周二周三周四周五周六周日 1廿五2廿六3廿七 4廿八5廿九6惊蛰7二月8初二9初三10初四 11初五12初六13初七14初八15初九16初十17十一 18十二19十三20十四21春分22十六23十七24十八 25十九26二十27廿一28廿二29廿三30廿四31廿五
四月公历2019年4月农历己亥年 周一周二周三周四周五周六周日1廿六2廿七3廿八4廿九5三月6清明7初三 8初四9初五10初六11初七12初八13初九14初十 15十一16十二17十三18十四19十五20谷雨21十七 22十八23十九24二十25廿一26廿二27廿三28廿四 29廿五30廿六
五月公历2019年5月农历己亥年 周一周二周三周四周五周六周日 1廿七2廿八3廿九4三十5四月 6立夏7初三8初四9初五10初六11初七12初八 13初九14初十15十一16十二17十三18十四19十五 20十六21小满22十八23十九24二十25廿一26廿二 27廿三28廿四29廿五30廿六31廿七
内部资料 不得外传全国税务系统个税知识网络抽考题库 一、单选题 1.个税改革后，下列属于分类所得的项目有: （） A.稿酬所得 B.偶然所得 C.其他所得 D.特许权使用费所得 2.个税改革后，省级政府有权制定的税收优惠政策包括：（） A.烈属取得的经营所得 B.洪涝灾害但损失不大的 C.残疾人张三的赌博收益 D. 孤老人员的利息所得 3.改革后，居民纳税人取得下列所得按次征税的有：（） A.特许权使用费所得 B.利息、股息、红利所得 C.劳务报酬所得 D.经营所得 4.下列属于综合所得中依法确定的其他扣除项目的有：（） A.“三险一金” B.大病医疗 C.商业健康险支出 D.保险赔款 5.李某和其妻子钱某婚后购买一套住房，属于首套住房贷款，下列说法正确的是：（） A.李某和钱某均可以扣除住房贷款利息； B.李某和钱某每月均可扣除的额度是1000元； C.李某和钱某可以由其中一人扣除，每月扣除额度是1000元； D.李某、钱某所购买住房如果在北上广深等城市，扣除的标准要高于1000元。 6.纳税人享受住房贷款利息专项附加扣除，应当留存：（） A. 住房贷款合同 B. 结婚证 C. 购房发票 D. 物业费收据 7.纳税人赡养（）父母以及其他法定赡养人的赡养支出，可以按照标准定额扣除。 A.50岁以上 B.60岁以上 C.50岁（含）以上 D.60岁（含）以上 8.非独生子女赡养老人专项附加扣除的分摊方式不包括（） A．赡养人平均分摊 B. 赡养人约定分摊 C. 赡养人指定分摊 D. 被赡养人指定分摊 9.纳税人A有姊妹两人，父母均在老家，由在老家的妹妹负责日常照料。以下分摊方法正确的是：（） A．A跟其妹妹约定，每人每月均摊扣除1000元 B. A跟其妹妹约定，由A全部扣除2000元 C.老人指定A分摊1500元，其妹妹分摊500元 D. 老人指定A分摊500元，其妹妹分摊1500元 10.纳税人享受子女教育专项附加扣除的起始时间为子女接受教育入学或年满三周岁的（） A.当月 B.下月 C.上月 D.下年 11.子女教育专项附加扣除的标准是多少？（） A.每孩每月1500元 B.每孩每月800元 C.每孩每月1200元
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部资料 不得外传全国税务系统个税知识网络抽考题库 一、单选题 1.个税改革后，下列属于分类所得的项目有: （） A.稿酬所得 B.偶然所得 C.其他所得 D.特许权使用费所得 2.个税改革后，省级政府有权制定的税收优惠政策包括：（） A.烈属取得的经营所得 B.洪涝灾害但损失不大的 C.残疾人三的赌博收益 D. 孤老人员的利息所得 3.改革后，居民纳税人取得下列所得按次征税的有：（） A.特许权使用费所得 B.利息、股息、红利所得 C.劳务报酬所得 D.经营所得 4.下列属于综合所得中依法确定的其他扣除项目的有：（） A.“三险一金” B.大病医疗 C.商业健康险支出 D.保险赔款 5.某和其妻子钱某婚后购买一套住房，属于首套住房贷款，下列说确的是：（） A.某和钱某均可以扣除住房贷款利息； B.某和钱某每月均可扣除的额度是1000元； C.某和钱某可以由其中一人扣除，每月扣除额度是1000元； D.某、钱某所购买住房如果在北上广深等城市，扣除的标准要高于1000元。
6.纳税人享受住房贷款利息专项附加扣除，应当留存：（） A. 住房贷款合同 B. 结婚证 C. 购房发票 D. 物业费收据 7.纳税人赡养（）父母以及其他法定赡养人的赡养支出，可以按照标准定额扣除。 A.50岁以上 B.60岁以上 C.50岁（含）以上 D.60岁（含）以上 8.非独生子女赡养老人专项附加扣除的分摊方式不包括（） A．赡养人平均分摊 B. 赡养人约定分摊 C. 赡养人指定分摊 D. 被赡养人指定分摊 9.纳税人A有姊妹两人，父母均在老家，由在老家的妹妹负责日常照料。以下分摊方确的是：（）A．A跟其妹妹约定，每人每月均摊扣除1000元 B. A跟其妹妹约定，由A全部扣除2000元 C.老人指定A分摊1500元，其妹妹分摊500元 D. 老人指定A分摊500元，其妹妹分摊1500元 10.纳税人享受子女教育专项附加扣除的起始时间为子女接受教育入学或年满三周岁的（） A.当月 B.下月 C.上月 D.下年 11.子女教育专项附加扣除的标准是多少？（） A.每孩每月1500元 B.每孩每月800元
2019年新个税计算与申报 累计预扣法是指：简要的说就是每月根据累计收入计算应纳税额，再减去上月累计预扣预缴的税，就是本月要预扣预缴的税。 累计预扣预缴应纳税所得额税率速算扣除数 36000元以下3% 0 36000-144000 10% 2520 144000-300000 20% 16920 300000-420000 25% 31920 420000-600000 30% 52920 600000-960000 35% 85920 960000以上45% 181920 个税专项附加扣除让你少缴多少税？ 1.子女教育专项附加扣除学前教育：满3岁至小学入学前教育学历教育：义务、高中、 大学等教育 2. 继续教育专项附加扣除纳税人接受学历继续教育支出、每年4800元每月400元定额扣除；接受技能职业资格继续教育每年按3600定额扣除。 3. 住房贷款利息专项附加扣除使用商业或住房公积金，为本人或配偶购买住房发生首套住房贷款利息支出，偿还期间按每年12000元，每月1000元标准定额扣除。 4. 住房租金专项附加扣除直辖市、省会城市、计划单列市及国务院确定的其他城市扣除标准是1500元每月，其他都是1000元； 5. 赡养老人专项附加扣除赡养60岁以上父母以及其他法定赡养人的赡养支出可以按标准定额扣除； 6. 大病医疗专项附加扣除一个纳税年度内，在社会医疗保险管理信息记录由个人负责超过1500元的医药支出部分为大病医疗支出，可以按每年60000元标准限额据实扣除。 例：小明2019年每月应发工资均为30000元，每月减除费用5000元，“三险一金”等专项扣除为4500元，享受子女教育、赡养老人两项专项附加扣除共计2000元，没有减免收入及减免税额等情况，以前三个月为例，应当按照以下方法计算各月应预扣预缴税额： 1月份：(30000-5000-4500-2000）×3% = 555元； 2月份：(30000×2-5000×2-4500×2-2000×2）×10% -2520 -555 =625元； 3月份：(30000×3-5000×3-4500×3-2000×3）×10% -2520 -555-625 =1850元； 上述计算结果表明，由于2月份累计预扣预缴应纳税所得额为37000元，已适用10%的税率，因此2月份和3月份应预扣预缴有所增高。 收入及减除税款计算附表填写申报表报送费用填写：收入、费用、三险一金、专项附加扣除、其他扣除 税款计算：正常工资薪金劳务报酬所得稿酬所得等其他所得。 附表填写：减免事项附表商业健康保险附表税延养老保险附表 申报表报送：发送申报申报更正申报作废 增值税纳税申报取消了附表五，《增值税纳税申报表附列资料（五）》这个表取消原因就是因为这次不动产分期抵扣政策的取消。
2019 年个人所得税新税制知识测试题 姓名：成绩： 一、单项选择题（每题2 分，共20 分） 1、《个人所得税扣缴申报管理办法（试行）》的施行日期：。（） A、2019 年1 月1 日 B、2019年 2 月 1 日 C、 2018年12 月1 日D、 2019 年6 月1 日 2、个税改革后，省级政府有权制定的税收优惠政策包括：（） A.烈属取得的经营所得 B.洪涝灾害但损失不大的 C.残疾人张三的赌博收益 D. 孤老人员的利息所得 3.改革后，居民纳税人取得下列所得按次征税的有：（） A.特许权使用费所得 B.利息、股息、红利所得 C.劳务报酬所得 D.经营所得 4.下列属于综合所得中依法确定的其他扣除项目的有：（） A.“三险一金” B.大病医疗 C.商业健康险支出 D.保险赔款
5、扣缴义务人每月或者每次预扣、代扣的税款，应当在次月日内缴入国库，并向税务机关报送《个人所得税扣缴申报表》。（ ） A、五 B、十 C、十五 D、二十 6、下列各项中,不应当征收个人所得税的是 ( ) A.股息、红利所得 B.中奖、中彩所得 C.金融债券利息 D.转让上市公司股票所得 7、下列各项中，不应按“特许权使用费所得”征收个人所得税的是() A.专利权所得 B.著作权所得 C.稿酬所得 D.非专利技术所得 8、下列所得项目中，在计算个人所得税时允许扣除法定费用的是( )。 A.红利所得 B.股息所得 C.中奖所得 D.租赁财产所得 9、下列项目中，属于劳务报酬所得的是（） A.发表论文取得的报酬 B.提供电影剧本而取得的报酬 C.将国外的作品翻译出版取得的报酬 D.高校教师受出版社委托进行审稿取得的报酬 10、个税改革后，下列属于分类所得的项目有: （） A.稿酬所得 B.偶然所得 C.其他所得 D.特许权使用费所得
一、关于新个税法的计算方式和预扣预缴税率表如下， 1.个人所得税累计预扣预缴应纳税所得额计算公式： 累计预扣预缴应纳税所得额=累计收入-累计免税收入-累计减除费用-累计专项扣除-累计依法确定的其它扣除，其中：累计减除费用，按照5000元/月乘以纳税人当年截止至本月在本单位的任职受雇月份数计算。 2.个人所得税累计预扣计算公式： 本期应预扣预缴税额=（累计预扣预缴应纳税所得额*预扣率-速算扣除数）-累计减免税额-累计已预扣预缴税额。 个人所得税预扣率表一 3.个人所得综合所得第一次汇算清缴将于2020年3月份开始，相关政策未出台。
例1：如老员工2019年3月向单位首次报送其正在上幼儿园的4岁女儿相关信息。则当月3月份该员工可在本单位发工资时扣除子女教育支出3000元（1000元/月×3个月）。 例2：如果该员工女儿在2019年3月份刚满3周岁，则可以扣除的子女教育支出仅为1000元(1000元/月×1个月)。 例3：如某员工2019年3月新入职本单位开始领工资，其5月份才首次向单位报送正在上幼儿园的4岁儿女相关信息。则当5月份该员工可在本单位发工资时扣除的子女教育支出金额为3000元（1000元/月×3个月）。 例4：某职员2015年入职，2019年每月应发工资均为10000元，每月减除费用5000元，“三险一金”等专项扣除为1500元，从1月起享受子女教育专项附件扣除1000元，没有减免收额等情况，以前三个月为例，应当按照以下方法计算预扣预缴税额 1月份：（10000-5000-1500-1000）×3%=75元； 2月份：（10000×2-5000×2-1500×2-1000×2）×3%=75元； 3月份：（10000×3-5000×3-1500×3-1000×3）×3%=75元； 进一步计算可知，该纳税人全年累计预扣预缴应纳税所得额为30000元，直使用3%的税率，因此个月应预扣预缴的税款相同。
January 公历2019年1月农历戊戌年狗年 周一周二周三周四周五周六周日1元旦廿六2廿七3廿八4廿九5小寒三十6腊月初一 7初二8初三9初四10初五11初六12初七13腊八节初八14初九15初十16十一17十二18十三19十四20大寒十五 21十六22十七23十八24十九25二十26廿一27廿二 28小年廿三29廿四30廿五31廿六
February 公历2019年2月农历戊戌年狗年 周一周二周三周四周五周六周日 1廿七2廿八3廿九 4除夕三十5春节正月初一6初二7初三8初四9初五10初六 11初七12初八13初九14情人节初十15十一16十二17十三 18十四19元宵节十五20十六21十七22十八23十九24二十 25廿一26廿二27廿三28廿四
March 公历2019年3月农历己亥年猪年 周一周二周三周四周五周六周日 1廿五2廿六3廿七 4廿八5廿九6惊蛰三十7二月初一8妇女节初二9初三10初四 11初五12植树节初六13初七14初八15消费者权益日初九16初十17十一 18十二19十三20十四21春分十五22十六23十七24十八 25十九26二十27廿一28廿二29廿三30廿四31廿五
April 公历2019年4月农历己亥年猪年 周一周二周三周四周五周六周日1愚人节廿六2廿七3廿八4廿九5清明三月初一6初二7初三 8初四9初五10初六11初七12初八13初九14初十 15十一16十二17十三18十四19十五20谷雨十六21十七 22十八23十九24二十25廿一26廿二27廿三28廿四 29廿五30廿六
May 公历2019年5月农历己亥年猪年 周一周二周三周四周五周六周日 1劳动节廿七2廿八3廿九4五四青年节三十5四月初一 6立夏初二7初三8初四9初五10初六11初七12母亲节初八13初九14初十15十一16十二17十三18十四19十五 20十六21小满十七22十八23十九24二十25廿一26廿二 27廿三28廿四29廿五30廿六31廿七