|
级次 |
随同申报月份税前工资 |
税前年终奖金 |
税率参数 |
税率 |
速算扣除数 |
个人所得税 |
税后奖金 |
||||
|
下限(大于) |
上限(小于等于) |
下限(大于) |
上限(小于等于) |
下限(大于) |
上限(小于等于) |
下限(大于) |
上限(小于等于) |
||||
|
1 |
中国籍3500以上 外国籍4800以上 |
- |
18,000.00 |
- |
1,500.00 |
3% |
- |
0 |
540.00 |
- |
17,460.00 |
|
2 |
18,000.00 |
54,000.00 |
1,500.00 |
4,500.00 |
10% |
105.00 |
1,695.00 |
5,295.00 |
16,305.00 |
48,705.00 |
|
|
3 |
54,000.00 |
108,000.00 |
4,500.00 |
9,000.00 |
20% |
555.00 |
10,245.00 |
21,045.00 |
43,755.00 |
86,955.00 |
|
|
4 |
108,000.00 |
420,000.00 |
9,000.00 |
35,000.00 |
25% |
1,005.00 |
25,995.00 |
103,995.00 |
82,005.00 |
316,005.00 |
|
|
5 |
420,000.00 |
660,000.00 |
35,000.00 |
55,000.00 |
30% |
2,755.00 |
123,245.00 |
195,245.00 |
296,755.00 |
464,755.00 |
|
|
6 |
660,000.00 |
960,000.00 |
55,000.00 |
80,000.00 |
35% |
5,505.00 |
225,495.00 |
330,495.00 |
434,505.00 |
629,505.00 |
|
|
7 |
960000以上 |
80000以上 |
45% |
13,505.00 |
418,495.00 |
541505以上 |
|||||
|
1 |
中国籍3500以下 外国籍4800以下 |
- |
18,000.00 |
- |
1,500.00 |
3% |
- |
中国籍=(年终奖+随同申报月工资-3500)*对应税率-对应速算扣除数 |
税前年终奖-个人所得税 |
||
|
2 |
18,000.00 |
54,000.00 |
1,500.00 |
4,500.00 |
10% |
105.00 |
|||||
|
3 |
54,000.00 |
108,000.00 |
4,500.00 |
9,000.00 |
20% |
555.00 |
|||||
|
4 |
108,000.00 |
420,000.00 |
9,000.00 |
35,000.00 |
25% |
1,005.00 |
|
||||
|
5 |
420,000.00 |
660,000.00 |
35,000.00 |
55,000.00 |
30% |
2,755.00 |
外国籍=(年终奖+随同申报月工资-4800)*对应税率-对应速算扣除数 |
||||
|
6 |
660,000.00 |
960,000.00 |
55,000.00 |
80,000.00 |
35% |
5,505.00 |
|||||
|
7 |
960000以上 |
80000以上 |
45% |
13,505.00 |
|||||||
