(1)企业和个人按照省级以上人民政府规定的比例提取并缴付的住房公积金、社会保险费，免征个税。

全年工资、薪金所得应纳的个人所得税=[(12800-2300-3500)×20%-555]×12=10140(元)

全年奖金150000÷12=12500(元)，适用25%的税率，速算扣除数为1005元。

全年一次性奖金应纳的个税=150000×25%-1005=36495(元)

合计应缴纳的个人所得税=10140+36495=46635(元)

(2)还原为税前应纳税所得额计算个人所得税。

应纳的个税=8000÷(1-20%)×20%=2000(元)

(3)两处稿酬所得应该分别计税。第一份稿酬由于500元小于800元，所以无需缴纳个税。

稿酬个人所得税=(1200-800)×20%×(1-30%)=56(元)

(4)捐赠扣除限额=35000×(1-20%)×30%=8400(元)

实际捐赠5000元小于扣除限额，所以5000元可以全额扣除。

兼职应纳的个人所得税=[35000×(1-20%)-5000]×30%-2000=4900(元)

(5)A国取得特许权使用费的抵免限额=38000×(1-20%)×20%=6080(元)＜7600(元)，不用在我国补税；

B国取得股息所得的抵免限额=10000×20%=2000(元)＞1000(元)，在中国补税2000-1000=1000(元)。

(6)李先生取得的股权奖励应按照“工资薪金所得”缴纳个人所得税；个人一次性缴税有困难的，可根据实际情况自行制定分期缴税计划，在不超过5个公历年度内(含)分期缴纳，并将有关资料报主管税务机关备案。

【英文答案】

(1)Company and individual withdraw and pay housing fund and social security at ratios regulated by the People's government at or above province level with exemption of income tax.

Individual income tax payable on annual wages and compensation=[(12800-2300-3500)×20%-555]×12=10140(Yuan)

Annual bonus is 1 50000/12=12500(Yuan), which applies to 25%tax rate. Quick deduction should be 1005 Yuan after calculation.

Individual income tax payable on annual merit bonus=150000×25%-1005=36495(Yuan)

Total individual income tax payable=10140+36495=46635(Yuan)

(2)It should restore to taxable income before tax to calculate individual income tax. Individual income tax payable=8000/(1-20%)×20%=2000(Yuan)

(3)The two remunerations should be tax separately. Since 500 Yuan is less than 800 Yuan, it should not be taxed.

Individual income tax on remuneration=(1200-800)×20%×(1-30%)=56(Yuan)

(4)Limit on contribution deduction=35000×(1-20%)×30%=8400(Yuan)

Actual contribution is 5000 Yuan, which is less than the contribution deduction limit. Therefore, 5000 Yuan can be deducted in full amount.

The individual income tax payable from part-time job is=[35000×(1-20%)-5000]×30%-2000=4900(Yuan)

(5)Limit on royalties deductions of Country A is=38000×(1-20%)×20%=6080(Yuan)＜7600(Yuan). Therefore, no make-up tax payment is needed.

Limit on dividend received deduction of Country B is=10000×20%=2000(Yuan)＞1000(Yuan). Make-up tax payment should be made in China：2000-1000=1000(Yuan)

(6)Mr.Lee should pay individual income tax on his acquisition of stock option bonus as "wages and salaries". If individual has difficulties in making lump-sum tax payment. he can make customized installment tax payment based on the actual circumstances. The installment tax payments should be made in no more than five calendar years(including the fifth year), and filed to tax authorities with related information.