1、起征点 5000 单位：元/月级数 全月应纳税所得额（扣除保险和公积金） 金额范围(下限) 金额范围(上限) 税率(%) 速算扣除数1 不超过3000元的 5000 8000 3%2 超过3000元至12000元的部分 8000 17000 10% 2103 超过12000元至25000元的部分17000 30000 20% 14104 超过25000元至35000元的部分30000 40000 25% 26605 超过35000元至55000元的部分40000 60000 30% 44106 超过55000元至80000元的部分60000 85000 35% 71607 超过80000元的部
2、分 85000 45% 15160姓名 未扣税收入 社保费用 公积金费用 扣除社保后收入 个税 实际收入5,000.00 5,000.00 5,000.006,000.00 6,000.00 30.00 5,970.007,000.00 7,000.00 60.00 6,940.008,000.00 8,000.00 90.00 7,910.009,000.00 9,000.00 190.00 8,810.0010,000.00 10,000.00 290.00 9,710.0011,000.00 11,000.00 390.00 10,610.0012,000.00 12,000.00 49
3、0.00 11,510.0013,000.00 13,000.00 590.00 12,410.0014,000.00 14,000.00 690.00 13,310.0015,000.00 15,000.00 790.00 14,210.0016,000.00 16,000.00 890.00 15,110.0017,000.00 17,000.00 990.00 16,010.0018,000.00 18,000.00 1,190.00 16,810.0019,000.00 19,000.00 1,390.00 17,610.0020,000.00 20,000.00 1,590.00 1
4、8,410.0021,000.00 21,000.00 1,790.00 19,210.0022,000.00 22,000.00 1,990.00 20,010.0023,000.00 23,000.00 2,190.00 20,810.0024,000.00 24,000.00 2,390.00 21,610.0025,000.00 25,000.00 2,590.00 22,410.0026,000.00 26,000.00 2,790.00 23,210.0027,000.00 27,000.00 2,990.00 24,010.0028,000.00 28,000.00 3,190.
5、00 24,810.0029,000.00 29,000.00 3,390.00 25,610.0030,000.00 30,000.00 3,590.00 26,410.0031,000.00 31,000.00 3,840.00 27,160.0032,000.00 32,000.00 4,090.00 27,910.0033,000.00 33,000.00 4,340.00 28,660.0034,000.00 34,000.00 4,590.00 29,410.0035,000.00 35,000.00 4,840.00 30,160.0036,000.00 36,000.00 5,
6、090.00 30,910.0037,000.00 37,000.00 5,340.00 31,660.0038,000.00 38,000.00 5,590.00 32,410.0039,000.00 39,000.00 5,840.00 33,160.0040,000.00 40,000.00 6,090.00 33,910.0041,000.00 41,000.00 6,390.00 34,610.0042,000.00 42,000.00 6,690.00 35,310.0043,000.00 43,000.00 6,990.00 36,010.0044,000.00 44,000.0
7、0 7,290.00 36,710.0045,000.00 45,000.00 7,590.00 37,410.0046,000.00 46,000.00 7,890.00 38,110.0047,000.00 47,000.00 8,190.00 38,810.0048,000.00 48,000.00 8,490.00 39,510.0049,000.00 49,000.00 8,790.00 40,210.0050,000.00 50,000.00 9,090.00 40,910.0051,000.00 51,000.00 9,390.00 41,610.0052,000.00 52,0
8、00.00 9,690.00 42,310.0053,000.00 53,000.00 9,990.00 43,010.0054,000.00 54,000.00 10,290.00 43,710.0055,000.00 55,000.00 10,590.00 44,410.0056,000.00 56,000.00 10,890.00 45,110.0057,000.00 57,000.00 11,190.00 45,810.0058,000.00 58,000.00 11,490.00 46,510.0059,000.00 59,000.00 11,790.00 47,210.0060,0
9、00.00 60,000.00 12,090.00 47,910.0061,000.00 61,000.00 12,440.00 48,560.0062,000.00 62,000.00 12,790.00 49,210.0063,000.00 63,000.00 13,140.00 49,860.0064,000.00 64,000.00 13,490.00 50,510.0065,000.00 65,000.00 13,840.00 51,160.0066,000.00 66,000.00 14,190.00 51,810.0067,000.00 67,000.00 14,540.00 5
10、2,460.0068,000.00 68,000.00 14,890.00 53,110.0069,000.00 69,000.00 15,240.00 53,760.0070,000.00 70,000.00 15,590.00 54,410.0071,000.00 71,000.00 15,940.00 55,060.0072,000.00 72,000.00 16,290.00 55,710.0073,000.00 73,000.00 16,640.00 56,360.0074,000.00 74,000.00 16,990.00 57,010.0075,000.00 75,000.00
11、 17,340.00 57,660.0076,000.00 76,000.00 17,690.00 58,310.0077,000.00 77,000.00 18,040.00 58,960.0078,000.00 78,000.00 18,390.00 59,610.0079,000.00 79,000.00 18,740.00 60,260.0080,000.00 80,000.00 19,090.00 60,910.0081,000.00 81,000.00 19,440.00 61,560.0082,000.00 82,000.00 19,790.00 62,210.0083,000.
12、00 83,000.00 20,140.00 62,860.0084,000.00 84,000.00 20,490.00 63,510.0085,000.00 85,000.00 20,840.00 64,160.0086,000.00 86,000.00 21,290.00 64,710.0087,000.00 87,000.00 21,740.00 65,260.0088,000.00 88,000.00 22,190.00 65,810.0089,000.00 89,000.00 22,640.00 66,360.0090,000.00 90,000.00 23,090.00 66,9
13、10.0091,000.00 91,000.00 23,540.00 67,460.0092,000.00 92,000.00 23,990.00 68,010.0093,000.00 93,000.00 24,440.00 68,560.0094,000.00 94,000.00 24,890.00 69,110.0095,000.00 95,000.00 25,340.00 69,660.0096,000.00 96,000.00 25,790.00 70,210.0097,000.00 97,000.00 26,240.00 70,760.0098,000.00 98,000.00 26
14、,690.00 71,310.0099,000.00 99,000.00 27,140.00 71,860.00100,000.00 100,000.00 27,590.00 72,410.00101,000.00 101,000.00 28,040.00 72,960.00102,000.00 102,000.00 28,490.00 73,510.00103,000.00 103,000.00 28,940.00 74,060.00104,000.00 104,000.00 29,390.00 74,610.00105,000.00 105,000.00 29,840.00 75,160.
15、00106,000.00 106,000.00 30,290.00 75,710.00107,000.00 107,000.00 30,740.00 76,260.00108,000.00 108,000.00 31,190.00 76,810.00109,000.00 109,000.00 31,640.00 77,360.00110,000.00 110,000.00 32,090.00 77,910.00111,000.00 111,000.00 32,540.00 78,460.00112,000.00 112,000.00 32,990.00 79,010.00113,000.00
16、113,000.00 33,440.00 79,560.00114,000.00 114,000.00 33,890.00 80,110.00115,000.00 115,000.00 34,340.00 80,660.00116,000.00 116,000.00 34,790.00 81,210.00117,000.00 117,000.00 35,240.00 81,760.00118,000.00 118,000.00 35,690.00 82,310.00119,000.00 119,000.00 36,140.00 82,860.00120,000.00 120,000.00 36,590.00 83,410.00121,000.00 121,000.00 37,040.00 83,960.00122,000.00 122,000.00 37,490.00 84,510.00
