又发年终奖了，快来计算一下税收哈，不过好像和去年发的一样。。。
由于年终奖金可以享受政府分摊计税的优惠政策，因此我们的工资和奖金是分开计税的，因此“税额”= 工资税额 + 奖金税额
工资税额 = （纳税基数
– 免税基数）* 税率
– 速扣数
年终奖税额 =
年终奖 * 税率（年终奖总额/12个月后所对应的税率）- 速扣数
个人所得税计算公式：
|
全月应纳税所得额 |
税率 |
速算 |
|
不超过1500元的 |
3 |
0 |
|
超过1500元至4500元的部分 |
10 |
105 |
|
超过4500元至9000元的部分 |
20 |
555 |
|
超过9000元至35000元的部分 |
25 |
1005 |
|
超过35000元至55000元的部分 |
30 |
2755 |
|
超过55000元至80000元的部分 |
35 |
5505 |
|
超过80000元的部分 |
45 |
13505 |
举例1：若您的年终奖为3000元整，(3000/12)=250元，因250
<1500适用于第一条税率，则需要缴纳个人所得税(3000*0.03)=90元，税后奖金为(3000-90)=2910元
举例2：若您的年终奖为19000元整，(19000/12)=1583.33元，因1500<1583.33<4500适用于第二条税率，则需要缴纳个人所得税(19000*0.1-105)=1795元，税后奖金为(19000-1795)=17205元.
As the government had the special policy for annual
bonus tax, so we calculated your annual bonus tax separately.
Payment tax = (Tax-paying base-Exemption base)*tax
rate-rapid deduction
Bonus Tax = Annual Bonus * Tax Rate(the
tax rate which is corresponding to the amount of Annual Bonus/12month) - rapid deduction
Total Income Tax = Bonus Tax + Payment
Tax
Calculation formula of personal income tax ：
|
Amount of Taxable Income |
Tax Rate |
Rapid Deduction |
|
< 1500 |
3 |
0 |
|
1500.01-4500 |
10 |
105 |
|
4500.01-9000 |
20 |
555 |
|
9000.01-35000 |
25 |
1005 |
|
35000.01-55000 |
30 |
2755 |
|
55000.01-80000 |
35 |
5505 |
|
>80000.01 |
45 |
13505 |
Example 1: if your annual bonus is RMB 3000, (3000/12)=250yuan,
since 250<1500 adapt to the first Tax Rate, the personal income tax should be (3000*0.03)=90yuan, so the annual bonus after tax should be (3000-90)=2910yuan
Example 2: if your annual bonus is RMB 19000, (19000/12)=
1583.33yuan, since1500<1583.33<4500 adapt to the second Tax Rate, the personal income tax should be (19000*0.1-105)=1795yuan, so the annual bonus after tax should be (19000-1795)=17205yuan