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根据《个人所得税法》规定,个人取得劳务报酬收入的应纳税所得额一次超过20000至60000元的部分,按照税法规定计算应纳税额后,在按照应纳税额加征五成。( )

  • A
  • B
参考答案: B
解题思路: 如果纳税人的每次应税劳务报酬所得超过20000元,应实行加成征税。应纳税所得额超过2万元至5万元的部分,计算的应纳税所得额加征五成;超过5万元的部分,加征十成。>>>立即刷题
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