年终奖如何合理避税?新个税调整前后年终奖盲区临界区间对比

年终奖如何合理避税?新个税调整前后年终奖盲区临界区间对比

  至诚财经网(www.zhicheng.com)10月8日讯

  年终奖如何合理避税?10月1日起个税起征点调整至5000,个税起征点5000调整前后年终奖盲区临界区间前后对比表格一览:

201810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 17,460.00
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
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


201810-12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     34,920.00
36,001.00 3,000.08 10% 210 3,390.10 1 2,310.10 32,610.90
38,566.67 3,213.89 10% 210 3,646.67 2,566.67 2,566.67 34,920.00
144,000.00 12,000.00 10% 210 14,190.00     129,810.00
144,001.00 12,000.08 20% 1,410 27,390.20 1 13,200.20 116,610.80
160,500.00 13,375.00 20% 1,410 30,690.00 16,500.00 16,500.00 129,810.00
300,000.00 25,000.00 20% 1,410 58,590.00     241,410.00
300,001.00 25,000.08 25% 2,660 72,340.25 1 13,750.25 227,660.75
318,333.33 26,527.78 25% 2,660 76,923.33 18,333.33 18,333.33 241,410.00
420,000.00 35,000.00 25% 2,660 102,340.00     317,660.00
420,001.00 35,000.08 30% 4,410 121,590.30 1 19,250.30 298,410.70
447,500.00 37,291.67 30% 4,410 129,840.00 27,500.00 27,500.00 317,660.00
660,000.00 55,000.00 30% 4,410 193,590.00     466,410.00
660,001.00 55,000.08 35% 7,160 223,840.35 1 30,250.35 436,160.65
706,538.46 58,878.21 35% 7,160 240,128.46 46,538.46 46,538.46 466,410.00
960,000.00 80,000.00 35% 7,160 328,840.00     631,160.00
960,001.00 80,000.08 45% 15,160 416,840.45 1 88,000.45 543,160.55
1,120,000.00 93,333.33 45% 15,160 488,840.00 160,000.00 160,000.00 631,160.00

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