年終獎(jiǎng)雷區(qū)測(cè)試及注意說(shuō)明

1、年終獎(jiǎng)雷區(qū)測(cè)試及注意說(shuō)明級(jí)數(shù)全月應(yīng)納稅所得額稅率速算扣除數(shù)年終獎(jiǎng)（稅前）年終獎(jiǎng)（稅后）（含稅級(jí)距）%（元）下限上限下限一不超過(guò)15001500元的3.018000.00.00二超過(guò)15001500元至45004500元的部分101010518000.0054000.0016305.00三超過(guò)45004500元至90009000元的部分202055554000.00108000.0043755.00四超過(guò)90009000元至3500035

2、000元的部分25251005108000.00420000.0082005.00五超過(guò)3500035000元至5500055000元的部分30302755420000.00660000.00296755.00六超過(guò)5500055000元至8000080000元的部分35355505660000.00960000.00434505.00七超過(guò)8000080000元的部分45451350596000000.0052813505.00注：年

3、終獎(jiǎng)按目前稅法計(jì)算測(cè)試說(shuō)明，有幾段金額區(qū)間的年終獎(jiǎng)如果發(fā)給職員，職員不光不能稅后多拿到錢(qián)，反而會(huì)少拿到手錢(qián)，及年終獎(jiǎng)雷區(qū)；所以發(fā)年終獎(jiǎng)金時(shí)應(yīng)注意在：小于等于雷區(qū)的下限金額，或大于等于雷區(qū)的上限金額。序號(hào)姓名合計(jì)獎(jiǎng)金2012年12月實(shí)發(fā)工資不滿3500人員的工資可彌補(bǔ)差額應(yīng)稅年終獎(jiǎng)2525A500038000050002525B80004867.8008000.002525C100004867.80010000.002525A120004

4、867.80012000.002525B170004867.80017000.002525C175004867.80017500.002525小白192803000300050019280.002525小張192833200320030019283.332525小王20000350035000200002525李四18000.004867.80018000.002525李四18500.004867.80018500.002525李四19

5、0004867.80019000.002525李四192804867.80019280.002525李四19283.334867.80019283.332525李四280004867.800280002525李四300004867.800300002525李四350004867.800350002525李四400004867.800400002525李四540004867.800540002525李四550004867.80055000

6、2525李四600004867.800600002525李四601884867.80060187.52525李四650004867.800650002525李四700004867.800700002525李四1000004867.8001000002525李四1080004867.8001080002525李四1140004867.8001140002525李四1146004867.8001146002525李四1650004867.8

7、00165000平衡點(diǎn)年終獎(jiǎng)雷區(qū)（稅前）全月應(yīng)納稅所得額上限（稅前）≦下限≧上限（不含稅級(jí)距）17460.00不超過(guò)14551455元的48705.0019283.3318000.0019283.33超過(guò)14551455元至41554155元的部分86955.0060187.5054000.0060187.50超過(guò)41554155元至77557755元的部分316005.00114600.00108000.00114600.00超過(guò)77

8、557755元至2725527255元的部分464755.00447500.00420000.00447500.00超過(guò)2725527255元至4125541255元的部分629505.00706538.46660000.00706538.46超過(guò)4125541255元至5750557505元的部分13505.001120000.0096000000.001120000.00超過(guò)5750557505元的部分應(yīng)稅年終獎(jiǎng)12%速算扣除應(yīng)扣獎(jiǎng)

9、金所得稅稅后所得稅前差異稅后差異稅差416.673%150.004850.00666.673%240.007760.003000.002910.0090833.333%300.009700.002000.001940.00601000.003%360.0011640.002000.001940.00601416.673%510.0016490.005000.004850.001501458.3310%1051645.0015855.00

10、5500.004215.0011351606.6710%1051823.0017457.001780.001602.001781606.9410%1051823.3317460.003.333.000.331666.6710%1051895.0018105.00716.67645.0071.671500.003%540.0017460.00500.001605.0013551541.6710%1051745.0016755.00500.

11、00705.0012051583.3310%1051795.0017205.001000.00255.00501606.6710%1051823.0017457.001280.003.00281606.9410%1051823.3317460.001283.330.000.332333.3310%1052695.0025305.008716.677845.00871.672500.0010%1052895.0027105.002000.

12、001800.002002916.6710%1053395.0031605.005000.004500.005003333.3310%1053895.0036105.005000.004500.005004500.0010%1055295.0048705.0014000.0012600.0014004583.3320%55510445.0044555.001000.004150.0051505000.0020%55511445.0060

13、00.005000.0042705.0010005015.6320%55511482.5048705.006187.500.0037.55416.6720%55512445.0052555.004812.503850.00962.55833.3320%55513445.0056555.005000.004000.0010008333.3320%55519445.0080555.0030000.0024000.0060009000.002

14、0%55521045.0086955.008000.006400.0016009500.0025%100527495.0086505.006000.00450.0064509550.0025%100527645.0086955.006600.000.0015013750.0025%100540245.00124755.0050400.0037800.0012600年終獎(jiǎng)（稅后）注：年終獎(jiǎng)按目前稅法計(jì)算測(cè)試說(shuō)明，有幾段金額區(qū)間的年終獎(jiǎng)如果