我国公民张先生为国内某企业高级技术人员，2016年1～12月收入情况如下

参考答案：

1，1～12月工资收入应纳个人所得税＝[（7200－3500）×10%－105]×12＝3180（元）年终奖36000÷12=3000（元），找税率为10%，速算扣除数为10年终奖应纳税额=36000×10%-105=3495（元）全年工薪收入应纳个人所得税=3180+3495=6675（元） 

The individual income tax payable from wages during the 12 months is [（7200－3500）×10%－105]×12＝3180(Yuan) The year-end bonus is 36000/12＝3000 (Yuan), As per tax rate 10%, quick deduction 105, the tax payable from year-end bonus is 36000×10%－105＝3495(Yuan) The total individual income tax payable from earnings in this year is 3180＋3495＝6675 (Yuan)

2， 转让房屋所得应纳个人所得税＝（230－100－13,8－3）×20%×10000＝226400（元）

The individual income tax payable from the proceeds of house transfer is（230－100－13,8－3）×20%×10000＝226400 (Yuan) 

3，从公安部门获得的奖金免征个人所得税。

The award from public security department is tax-free。 

4，公益捐赠扣除限额＝30000×30%＝9000（元）中奖所得应缴纳的个人所得税＝（30000－9000）×20%＝4200（元） 

The limitation of charitable contribution deduction is 30000×30%＝9000 (Yuan) The individual income tax from winning prize is （30000－9000）×20%＝4200 (Yuan) 

5，从境外取得的特许权使用费按我国税法需要缴纳的个人所得税＝60000×（1－20%）×20%＝9600（元）在我国需要补缴的个人所得税＝9600－7800＝1800（元）

 According to Chinese Tax Laws, the individual tax income payable from royalty income received from oversea is 60000×（1－20%）×20%＝9600 (Yuan) Make-up tax payment should be made in China: 9600－7800＝1800 (Yuan) 

6，拍卖字画所得应缴纳个人所得税＝（300000－50000－4000）×20%＝49200（元） 

The individual income tax payable from auction of calligraphy and painting is （300000－50000－4000）×20%＝49200 (Yuan)

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