年终奖发放的临界区及陷阱区域
|
年终奖 |
除以12的商数 |
适用税率 |
速算扣除数 |
应纳税额 |
多发奖金数额 |
增加税额 |
税后数额 |
|
36,000.00 |
3,000.00 |
3% |
0 |
1,080.00 |
|
|
34,920.00 |
|
36,001.00 |
3,000.08 |
10% |
210 |
3,390.10 |
1 |
2,310.10 |
32,610.90 |
|
38,566.67 |
3,213.89 |
10% |
210 |
3,646.67 |
2,566.67 |
2,566.67 |
34,920.00 |
|
144,000.00 |
12,000.00 |
10% |
210 |
14,190.00 |
|
|
129,810.00 |
|
144,001.00 |
12,000.08 |
20% |
1,410 |
27,390.20 |
1 |
13,200.20 |
116,610.80 |
|
160,500.00 |
13,375.00 |
20% |
1,410 |
30,690.00 |
16,500.00 |
16,500.00 |
129,810.00 |
|
300,000.00 |
25,000.00 |
20% |
1,410 |
58,590.00 |
|
|
241,410.00 |
|
300,001.00 |
25,000.08 |
25% |
2,660 |
72,340.25 |
1 |
13,750.25 |
227,660.75 |
|
318,333.33 |
26,527.78 |
25% |
2,660 |
76,923.33 |
18,333.33 |
18,333.33 |
241,410.00 |
|
420,000.00 |
35,000.00 |
25% |
2,660 |
102,340.00 |
|
|
317,660.00 |
|
420,001.00 |
35,000.08 |
30% |
4,410 |
121,590.30 |
1 |
19,250.30 |
298,410.70 |
|
447,500.00 |
37,291.67 |
30% |
4,410 |
129,840.00 |
27,500.00 |
27,500.00 |
317,660.00 |
|
660,000.00 |
55,000.00 |
30% |
4,410 |
193,590.00 |
|
|
466,410.00 |
|
660,001.00 |
55,000.08 |
35% |
7,160 |
223,840.35 |
1 |
30,250.35 |
436,160.65 |
|
706,538.46 |
58,878.21 |
35% |
7,160 |
240,128.46 |
46,538.46 |
46,538.46 |
466,410.00 |
|
960,000.00 |
80,000.00 |
35% |
7,160 |
328,840.00 |
|
|
631,160.00 |
|
960,001.00 |
80,000.08 |
45% |
15,160 |
416,840.45 |
1 |
88,000.45 |
543,160.55 |
|
1,120,000.00 |
93,333.33 |
45% |
15,160 |
488,840.00 |
160,000.00 |
160,000.00 |
631,160.00 |
|
陷阱区域 |
具体数值 |
|
3.6万元附近 |
36000-38567 |
|
14.4万元附近 |
144000-160500 |
|
30万元附近 |
300000-318333 |
|
42万元附近 |
420000-447500 |
|
66万元附近 |
660000-706539 |
|
96万元附近 |
960000-1120000 |
