(1)稿酬所得应由出版社扣缴的税款=50000×(1-20%)×20%×(1-30%)=5600(元)

(2)如果出版社未履行代扣代缴义务应承担应扣未扣税款50%以上3倍以下的罚款。

(3)7月取得的租赁所得应缴纳的个人所得税=(4000-800-800)×10%=240(元)

(4)8月境外讲座应在我国纳税，抵免限额=2000×6.1×(1-20%)×20%=1952(元)

应在国内补缴的个人所得税=1952-80×6.1=1464(元)

(5)个人将境内上市公司股票再转让而取得的所得，暂不征收个人所得税。

(6)通过沪港通购买香港联交所非H股取得的股息、红利所得应纳的个人所得税=60000×20%-6000=6000(元)

【提示】内地个人投资者通过沪港通投资香港联交所上市的非H股取得的股息红利，由中国结算按照20%的税率代扣个人所得税。个人投资者在国外已缴纳的预提税，可持有效扣税凭证到中国结算的主管税务机关申请税收抵免。

【英文答案】

(1)The withholding tax on income from the author remuneration=50000×(1-20%)×20%×(1-30%)=5600(Yuan)

(2)If the publisher fails to perform the obligations of withholding tax amount that should be withheld by more than 50% to 3 times the fine.

(3)The individual income tax on lease of property in July=(4000-800-800)×10%=240(Yuan)

(4)Overseas lectures in August should be taxed in our country.

The overseas income tax paid amount within the limit of tax credit=2000×6.1×(1-20%)×20%=1952(Yuan)

Individual income taxed interiorly=1952-80×6.1=1464(Yuan)

(5)It is tax-free temporarily when public company inside the territory of China earns income by transferring equity.

(6)Individual income tax payable of dividend and bonus of purchasing HKEx non H shares through Shanghai-Hongkong Stock Connect Program=60000×20%-6000=6000(Yuan)

[Note] The individual income tax of dividend and bonus obtained of HKEx non H shares through Shanghai-Hongkong Stock Connect Program purchased is withheld by China according to 20%tax rate. The investor who has paid withholding tax aboard could apply for tax credit in the China settling competent tax authority by virtue of effective tax credit document.