201810月前个税起征点3500年终奖盲区表

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

18,000.00

1,500.00

3%

0

540

0

0

17,460.00

18,001.00

1,500.08

10%

105

1,695.10

1

1,155.10

16,305.90

19,283.33

1,606.94

10%

105

1,823.33

1,283.33

1,283.33

17,460.00

54,000.00

4,500.00

10%

105

5,295.00

0

0

48,705.00

54,001.00

4,500.08

20%

555

10,245.20

1

4,950.20

43,755.80

60,187.50

5,015.63

20%

555

11,482.50

6,187.50

6,187.50

48,705.00

108,000.00

9,000.00

20%

555

21,045.00

0

0

86,955.00

108,001.00

9,000.08

25%

1,005

25,995.25

1

4,950.25

82,005.75

114,600.00

9,550.00

25%

1,005

27,645.00

6,600.00

6,600.00

86,955.00

420,000.00

35,000.00

25%

1,005

103,995.00

0

0

316,005.00

420,001.00

35,000.08

30%

2,755

123,245.30

1

19,250.30

296,755.70

447,500.00

37,291.67

30%

2,755

131,495.00

27,500.00

27,500.00

316,005.00

660,000.00

55,000.00

30%

2,755

195,245.00

0

0

464,755.00

660,001.00

55,000.08

35%

5,505

225,495.35

1

30,250.35

434,505.65

706,538.46

58,878.21

35%

5,505

241,783.46

46,538.46

46,538.46

464,755.00

960,000.00

80,000.00

35%

5,505

330,495.00

0

0

629,505.00

960,001.00

80,000.08

45%

13,505

418,495.45

1

88,000.45

541,505.55

1,120,000.00

93,333.33

45%

13,505

490,495.00

160,000.00

160,000.00

629,505.00

 

201810-12月份个税起征点5000年终奖盲区表

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