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【单选题】
2016 年 6 月应邀为甲公司员工进行法规培训,取得报酬 30000 元。已知劳务报酬所得个人所得税适用税率为 30% ,速算扣除数 2000 。每次收入 4000 元以上的,减除 20% 的费用。计算当月培训所得应缴纳个人所得税税额的下列算式中,正确的是( )。( 2017 年)A.
［ 30000 × （ 1-20% ） -2000 ］ ×30%=6600 （元）
B.
30000 ×30%-2000=7000 （元）
C.
30000 × （ 1-20% ） ×30%-2000=5200 （元）
D.
（ 30000-2000 ） ×30%=8400 （元）
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