问题详情

(a)MrXu,adomesticChinese,isadesigner.Heisconsideringthefollowingfouroptions:
OptionA:JoiningDeltaLtdasamanagerwithamonthlysalaryofRMB40,000andanannualbonusofRMB100,000payableinDecembereachyear.
OptionB:ProvidingservicestoDeltaLtdasaconsultantforaconsultancyfeeofRMB50,000permonth.
OptionC:Settinguphisownsoleproprietorship.HewillpayhimselfamonthlysalaryofRMB20,000fromthissoleproprietorship.For2014thenetprofitofthesoleproprietorshipafterchargingMrXu’ssalaryisexpectedtobeRMB420,000.
OptionD:Settingupalimitedcompany,XupaLtd.HewillpayhimselfamonthlysalaryofRMB20,000fromXupaLtd.For2014thenetprofitofthecompanyafterchargingMrXu’ssalaryisexpectedtobeRMB420,000.XupaLtdwillpayenterpriseincometaxattherateof25%anddistributeallofitsprofitaftertaxtoitsshareholder,MrXu,asadividend.
Required:
Calculatetheindividualincometax(IIT)payablebyMrXufor2014undereachofthefouroptions.
Note:Ignorevalueaddedtaxandbusinesstax.(10marks)
(b)State,givingreasons,whetherthefollowingpersonswillbesubjecttoindividualincometaxinChinaontheirworldwideincomein2014:
(1)MsWanghasherhouseholdinXiamenandholdsaChinaidentitycard.ShehasbeenstudyinginAustraliasince2010andhasnotreturnedtoChinaforthelastsixyears,includingin2014.
(2)MrBethisaUScitizen,whohaslivedinChinaworkingforanon-governmentorganisationsince2010.HehasnottravelledoutsideChinaforthelastsixyears,includingin2014.
(3)MsRuthisanAustraliancitizen.ShetravelledtoChinaandstayedinChinaforatotalof250daysin2014.(5marks)


请帮忙给出正确答案和分析，谢谢！