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一次性偶然所得税率
释义
法律分析:依照税法规定,应当缴纳个人偶然所得税。偶然所得以收入金额为应纳税所得额,纳税率以20%计算。
法律依据:《中华人民共和国个人所得税法》 第三条 个人所得税的税率:
(一)综合所得,适用百分之三至百分之四十五的超额累进税率(税率表附后);
(二)经营所得,适用百分之五至百分之三十五的超额累进税率(税率表附后);
(三)利息、股息、红利所得,财产租赁所得,财产转让所得和偶然所得,适用比例税率,税率为百分之二十。
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