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2019年個人所得稅年終獎盲區臨界區間
2019-01-11 09:08 南方財富網
個稅起征點5000調整前后年終獎盲區臨界區間(合理避稅)
2019年個人所得稅年終獎盲區臨界區間
| 2018年10月前個稅起征點3500年終獎盲區表 | |||||||
| 年終獎 | 除以12的商數 | 適用稅率 | 速算扣除數 | 應納稅額 | 多發獎金數額 | 增加稅額 | 稅后數額 |
| 18,000.00 | 1,500.00 | 3% | 0 | 540 | 0 | 0 | 17,460.00 |
| 18,001.00 | 1,500.08 | 10% | 105 | 1,695.10 | 1 | 1,155.10 | 16,305.90 |
| 19,283.33 | 1,606.94 | 10% | 105 | 1,823.33 | 1,283.33 | 1,283.33 | 17,460.00 |
| 54,000.00 | 4,500.00 | 10% | 105 | 5,295.00 | 0 | 0 | 48,705.00 |
| 54,001.00 | 4,500.08 | 20% | 555 | 10,245.20 | 1 | 4,950.20 | 43,755.80 |
| 60,187.50 | 5,015.63 | 20% | 555 | 11,482.50 | 6,187.50 | 6,187.50 | 48,705.00 |
| 108,000.00 | 9,000.00 | 20% | 555 | 21,045.00 | 0 | 0 | 86,955.00 |
| 108,001.00 | 9,000.08 | 25% | 1,005 | 25,995.25 | 1 | 4,950.25 | 82,005.75 |
| 114,600.00 | 9,550.00 | 25% | 1,005 | 27,645.00 | 6,600.00 | 6,600.00 | 86,955.00 |
| 420,000.00 | 35,000.00 | 25% | 1,005 | 103,995.00 | 0 | 0 | 316,005.00 |
| 420,001.00 | 35,000.08 | 30% | 2,755 | 123,245.30 | 1 | 19,250.30 | 296,755.70 |
| 447,500.00 | 37,291.67 | 30% | 2,755 | 131,495.00 | 27,500.00 | 27,500.00 | 316,005.00 |
| 660,000.00 | 55,000.00 | 30% | 2,755 | 195,245.00 | 0 | 0 | 464,755.00 |
| 660,001.00 | 55,000.08 | 35% | 5,505 | 225,495.35 | 1 | 30,250.35 | 434,505.65 |
| 706,538.46 | 58,878.21 | 35% | 5,505 | 241,783.46 | 46,538.46 | 46,538.46 | 464,755.00 |
| 960,000.00 | 80,000.00 | 35% | 5,505 | 330,495.00 | 0 | 0 | 629,505.00 |
| 960,001.00 | 80,000.08 | 45% | 13,505 | 418,495.45 | 1 | 88,000.45 | 541,505.55 |
| 1,120,000.00 | 93,333.33 | 45% | 13,505 | 490,495.00 | 160,000.00 | 160,000.00 | 629,505.00 |
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