又发年终奖了，快来计算一下税收哈，不过好像和去年发的一样。。。
由于年终奖金可以享受政府分摊计税的优惠政策，因此我们的工资和奖金是分开计税的，因此“税额”= 工资税额 + 奖金税额
工资税额 = （纳税基数 – 免税基数）* 税率 – 速扣数
年终奖税额 = 年终奖 * 税率（年终奖总额/12个月后所对应的税率）- 速扣数
个人所得税计算公式：
|
全月应纳税所得额
|
税率
|
速算
|
|
不超过1500元的
|
3
|
0
|
|
超过1500元至4500元的部分
|
10
|
105
|
|
超过4500元至9000元的部分
|
20
|
555
|
|
超过9000元至35000元的部分
|
25
|
1005
|
|
超过35000元至55000元的部分
|
30
|
2755
|
|
超过55000元至80000元的部分
|
35
|
5505
|
|
超过80000元的部分
|
45
|
13505
|
举例1：若您的年终奖为3000元整，(3000/12)=250元，因250 <1500适用于第一条税率，则需要缴纳个人所得税(3000*0.03)=90元，税后奖金为(3000-90)=2910元
举例2：若您的年终奖为19000元整，(19000/12)=1583.33元，因1500<1583.33<4500适用于第二条税率，则需要缴纳个人所得税(19000*0.1-105)=1795元，税后奖金为(19000-1795)=17205元.
As the government had the special policy for annual bonus tax, so we calculated your annual bonus tax separately.
Payment tax = (Tax-paying base-Exemption base)*tax rate-rapid deduction
Bonus Tax = Annual Bonus * Tax Rate(the tax rate which is corresponding to the amount of Annual Bonus/12month) - rapid deduction
Total Income Tax = Bonus Tax + Payment Tax
Calculation formula of personal income tax ：
|
Amount of Taxable Income
|
Tax Rate
|
Rapid Deduction
|
|
< 1500
|
3
|
0
|
|
1500.01-4500
|
10
|
105
|
|
4500.01-9000
|
20
|
555
|
|
9000.01-35000
|
25
|
1005
|
|
35000.01-55000
|
30
|
2755
|
|
55000.01-80000
|
35
|
5505
|
|
>80000.01
|
45
|
13505
|
Example 1: if your annual bonus is RMB 3000, (3000/12)=250yuan, since 250<1500 adapt to the first Tax Rate, the personal income tax should be (3000*0.03)=90yuan, so the annual bonus after tax should be (3000-90)=2910yuan
Example 2: if your annual bonus is RMB 19000, (19000/12)= 1583.33yuan, since1500<1583.33<4500 adapt to the second Tax Rate, the personal income tax should be (19000*0.1-105)=1795yuan, so the annual bonus after tax should be (19000-1795)=17205yuan
