1、 级数 年收入起 年收入止 月收入起 月收入止 税率（% ）速数扣除数起征点月总收入起月总收入止年总收入起年总收入止201808 1 0 18000 0 1500 3 0 3500 3,500 5,000 42,000 60,000201808 2 18000 54000 1500 4500 10 -105 3500 5,000 8,000 60,000 96,000201808 3 54000 108000 4500 9000 20 -555 3500 8,000 12,500 96,000 150,000201808 4 108000 420000 9000 35000 25 -1005
2、3500 12,500 38,500 150,000 462,000201808 5 420000 660000 35000 55000 30 -2755 3500 38,500 58,500 462,000 702,000201808 6 660000 960000 55000 80000 35 -5505 3500 58,500 83,500 702,000 1,002,000201808 7 960000 0 80000 45 -13505 3500 83,500 1,002,000 0201809 1 0 36000 0 3000 3 0 5000 5,000 8,000 60,000
3、 96,000201809 2 36000 144000 3000 12000 10 -210 5000 8,000 17,000 96,000 204,000201809 3 144000 300000 12000 25000 20 -1410 5000 17,000 30,000 204,000 360,000201809 4 300000 420000 25000 35000 25 -2660 5000 30,000 40,000 360,000 480,000201809 5 420000 660000 35000 55000 30 -4410 5000 40,000 60,000 480,000 720,000201809 6 660000 960000 55000 80000 35 -7160 5000 60,000 85,000 720,000 1,020,000201809 7 960000 0 80000 0 45 -15160 5000 85,000 1,020,000 0
