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2    (a)  Mr Wu, a Chinese citizen, is a photographer for a newspaper. He had the following income for the month ofSeptember 2010:

(1) Monthly employment income of RMB 15,000 and a bonus for the year 2009 of RMB 20,000.

(2) Income of USD 5,000 (gross) from which tax of USD 750 was withheld from publishing an album overseas.

(3) Income of RMB 5,000 for publishing five of his photos as a postcard.

(4) A net gain of RMB 15,000 from trading in the A-shares market.

(5) Received RMB 200,000 from the sale of a property (50 square metres) that he had lived in for four years,which he had acquired for RMB 160,000.

(6) Gross interest income of RMB 6,000 from a bank deposit.

(7) Received RMB 11,000 as insurance compensation.

(8) Received RMB 50,000 as net proceeds from the sale of an antique, which he had originally acquired in 2004 for RMB 20,000.

(9) Income of Euro 300 for giving a lecture at a university during his visit to France. Individual income tax equivalent to RMB 400 was paid in France on this income.

Required:

Calculate the individual income tax (IIT) payable by Mr Wu on each of items (1) to (9) for the month of September 2010, clearly identifying any amounts which are tax exempt and briefly explaining any reliefs available.

Note: the following exchange rates are to be used:

1    1 USD = 7 RMB

2   1 Euro = 9·5 RMB                                                                                

(b)  Explain the treatment for individual income tax (IIT) of directorship fees.                           

(c)  Explain the criteria used to determine whether an individual is a resident taxpayer in the PRC.

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