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