新旧速算扣除数对比

新级数

税率

新速算扣除数

旧速算扣除数

旧级数

3000

3%

              -  

             -  

1500

3000-12000

10%

           210.00

          105.00

1500-4500

12000-25000

20%

         1,410.00

          555.00

4500-9000

25000-35000

25%

         2,660.00

        1,005.00

9000-35000

35000-55000

30%

         4,410.00

        2,755.00

35000-55000

55000-80000

35%

         7,160.00

        5,505.00

55000-80000

80000

45%

        15,160.00

       13,505.00

80000

 

新版个税计算公式(个税起征点5000)

=ROUND(MAX((C1-C2-C3-C4-C5-C6-C7-5000)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,210,1410,2660,4410,7160,15160},0),2)

 

旧版个税计算公式(个税起征点3500)

=ROUND(MAX((C1-C2-3500)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,105,555,1005,2755,5505,13505},0),2)

其中:

C1=税前工资;

C2=五险一金的个人缴纳部分;

C3=子女教育专项扣除(最多扣除1000/)

C4=继续教育专项扣除(最多扣除400/)

C5=大病医疗扣除(最多扣除5000/)

C6=住房贷款利息和住房租金专项扣除(最多扣除10001200/)

C7=赡养老人支出纳入专项附加专项扣除(最多扣除2000/)

 

举例说明:

某高管税前工资50000/月,五险一金的个人部分缴纳4000元,子女教育专项扣除1000元,住房贷款利息专项扣除1000元,赡养老人支出纳入专项附加专项扣除1000元。则:

旧版个税计算:

个税= ROUND(MAX((50000-4000-3500)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,105,555,1005,2755,5505,13505},0),2) = 9995

新版个税计算:

个税= ROUND(MAX((50000-4000-1000-1000-1000-5000)* {0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,210,1410,2660,4410,7160,15160},0),2) = 6990

则新个税相比旧个税可少缴纳9995-6990=3005元,可以省下相当大的一笔开销呢。