1、征点 5000 调整前后年终奖盲区临界区间( 合理避税)9235 0 102018 年 10 月前个税起征点 3500 年终奖盲区表年终奖 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18,000.00 1,500.00 3% 0 540 0 0 17,460.0018,001.00 1,500.08 10% 105 1,695.10 1 1,155.10 16,305.9019,283.33 1,606.94 10% 105 1,823.33 1,283.33 1,283.33 17,460.0054,000.00 4,500.00 10% 105 5
2、,295.00 0 0 48,705.0054,001.00 4,500.08 20% 555 10,245.20 1 4,950.20 43,755.8060,187.50 5,015.63 20% 555 11,482.50 6,187.50 6,187.50 48,705.00108,000.00 9,000.00 20% 555 21,045.00 0 0 86,955.00108,001.00 9,000.08 25% 1,005 25,995.25 1 4,950.25 82,005.75114,600.00 9,550.00 25% 1,005 27,645.00 6,600.0
3、0 6,600.00 86,955.00420,000.00 35,000.00 25% 1,005 103,995.00 0 0 316,005.00420,001.00 35,000.08 30% 2,755 123,245.30 1 19,250.30 296,755.70447,500.00 37,291.67 30% 2,755 131,495.00 27,500.00 27,500.00 316,005.00660,000.00 55,000.00 30% 2,755 195,245.00 0 0 464,755.00660,001.00 55,000.08 35% 5,505 2
4、25,495.35 1 30,250.35 434,505.65706,538.46 58,878.21 35% 5,505 241,783.46 46,538.46 46,538.46 464,755.00960,000.00 80,000.00 35% 5,505 330,495.00 0 0 629,505.00960,001.00 80,000.08 45% 13,505 418,495.45 1 88,000.45 541,505.551,120,000.00 93,333.33 45% 13,505 490,495.00 160,000.00 160,000.00 629,505.
5、002018 年 10-12 月份个税起征点 5000 年终奖盲区表年终奖 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 34,920.0036,001.00 3,000.08 10% 210 3,390.10 1 2,310.10 32,610.9038,566.67 3,213.89 10% 210 3,646.67 2,566.67 2,566.67 34,920.00144,000.00 12,000.00 10% 210 14,190.00 129,810.00144,001.00
6、 12,000.08 20% 1,410 27,390.20 1 13,200.20 116,610.80160,500.00 13,375.00 20% 1,410 30,690.00 16,500.00 16,500.00 129,810.00300,000.00 25,000.00 20% 1,410 58,590.00 241,410.00300,001.00 25,000.08 25% 2,660 72,340.25 1 13,750.25 227,660.75318,333.33 26,527.78 25% 2,660 76,923.33 18,333.33 18,333.33 2
7、41,410.00420,000.00 35,000.00 25% 2,660 102,340.00 317,660.00420,001.00 35,000.08 30% 4,410 121,590.30 1 19,250.30 298,410.70447,500.00 37,291.67 30% 4,410 129,840.00 27,500.00 27,500.00 317,660.00660,000.00 55,000.00 30% 4,410 193,590.00 466,410.00660,001.00 55,000.08 35% 7,160 223,840.35 1 30,250.35 436,160.65706,538.46 58,878.21 35% 7,160 240,128.46 46,538.46 46,538.46 466,410.00960,000.00 80,000.00 35% 7,160 328,840.00 631,160.00960,001.00 80,000.08 45% 15,160 416,840.45 1 88,000.45 543,160.551,120,000.00 93,333.33 45% 15,160 488,840.00 160,000.00 160,000.00 631,160.00
