[F6]F6考题

 Mr Duan, a local national, is the technical director of Company M. His 2009 income from all sources is as follows:
     (1)    Salary income of RMB22,000 each month, plus in December, he received an annual bonus of RMB40,000. In
            September, Mr Duan donated RMB20,000 of his salary to an approved charity.
     (2)    In February, he provided technical services to an enterprise and received RMB25,000. The related individual
            income tax was borne by the enterprise.
     (3)    In March he received RMB50,000 for writing a novel and due to the publication of a new edition the publishing
           firm also later paid him a further RMB20,000. His novel was also serialised in a newspaper for three successive
            months starting in June for which he was paid RMB3,600 per month.
     (4)    Mr   Duan   together   with   two   friends   jointly   invested   in   a   partnership;   the   profits   of   the   partnership   were
            RMB135,000 in 2009.
     (5)    He received a dividend from a listed company amounting to RMB25,000.
     (6)    In March, he bought a batch of debentures for RMB50,000 and paid relevant tax of RMB800. At the year end,
            he sold this batch of debentures for RMB65,000 and paid tax on the sales transaction of RMB600.
     (7)    He published a professional article in Country A and received Euro350 for writing the article. He also received
            Euro 8,000 of income in Country B for the transfer of a patent. Individual income tax equivalent to RMB250
            and RMB12,500 respectively was paid by Mr Duan in Country A and Country B based on the tax regulations
            in those income source countries.
     (8)    He acted as a translator, temporarily, for a meeting and received income of RMB3,500.
     (9)    During his visit to Country C, he was invited to give lectures in a university and was paid income of USD2,000,
            individual income tax equivalent to RMB2,100 was paid in Country C in relation to this income.
     (10) From 1 November, he leased out his empty apartment at a monthly rental of RMB5,000 for a one year term.
           The relevant business tax (at 3%) and real estate tax (at 4%) were paid. In December, Mr Duan paid RMB600
           for repairs to the apartment due to rain damage.
     (11) On   10   December,   he   received   interest   income   of   RMB3,000   from   a   three-year   national   debenture   and   on
           30   December,   received   interest   income   from   a   two   month   time   deposit   of   RMB100,000   for   the   period
           31 October to 30 December at an annual interest rate of 1·44%.
     (12) He sold some ‘A shares’ for a consideration of RMB20,000, which he had purchased at a cost of RMB13,000.
     Required:
     Calculate the individual income tax (IIT) payable (if any) on each item of Mr Duan’s income for the year 2009.
     If any of the items of income are exempt from IIT this should be clearly stated.
     Note: the following exchange rates are to be used:
      1.   1 Euro = 9·5 RMB
     2.    1 USD = 7 RMB.

 

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