系统之家装机大师 V1.5.5.1336 官方版
系统之家装机大师是专为小白用户打造的装机工具,操作简单,适合32位和64位的电脑安装使用,支持备份或还原文件,也能通过系统之家装机大师,制作U盘启动盘,智能检测当前配置信息,选择最佳的安装方式,无广告,请大家放心使用。
时间:2019-06-06 14:29:56
发布者:shenwenbing
来源:当客下载站
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,当客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:
@https://www.downkr.com/soft/82562.html@https://www.downkr.com/soft/82558.html
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 |
@https://www.downkr.com/soft/82578.html@https://www.downkr.com/soft/82575.html
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。