|
虽说缴税是每个人应尽的义务，但是如果因为多发一块钱而税要多交更多的话，那员工就得不偿失了，所以年终奖怎么合理避税呢？2018年10月1日起个税起征点调整至5000，软件侠下载站带大家看看个税起征点5000调整前后年终奖盲区临界区间前后对比表格一览：
| 2018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 |
17,460.00 |
| 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 |
| 2018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 |
|
|
34,920.00 |
| 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 |
公司给员工发放年终奖的时候要注意一下，这样员工才会更加开心。
|
