# 年终奖计税方法

37 篇文章 0 订阅

 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

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

• 0
点赞
• 0
收藏
觉得还不错? 一键收藏
• 打赏
• 0
评论
04-03 161
11-23 1万+
06-20 978
01-13
10-11
06-01 1万+
10-16 1053
12-18 5678
12-19 2767
03-03 3523
06-16 2686
04-19 2776
11-10 2939
05-31 2799
01-19 3123

### “相关推荐”对你有帮助么？

• 非常没帮助
• 没帮助
• 一般
• 有帮助
• 非常有帮助

yangzhenping

¥1 ¥2 ¥4 ¥6 ¥10 ¥20

1.余额是钱包充值的虚拟货币，按照1:1的比例进行支付金额的抵扣。
2.余额无法直接购买下载，可以购买VIP、付费专栏及课程。