题目内容
中国籍演员刘某供职于甲歌舞团，2009年5月份收入情况如下：(1) 工资收入3800元。随所在单位巡回演出，本单位另付其出场费5000元；(2) 自行参加由乙单位组织的商业演出，协议出场费60000元，税款由刘某自己负担；(3) 出版著作一本，获取稿酬所得15000元；(4) 应约为某电视剧创作主题曲，获得报酬22000元；(5) 将自有小汽车出租，本月租金收入3000元(除营业税以外，不考虑其他税费)。已知：上述各项收入均由该演员自行申报纳税。要求：根据上述资料，计算并回答下列问题： 计算2009年度实际应缴纳的企业所得税
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