謹防年終獎發(fā)放的“雷區(qū)”

1、說明：從網(wǎng)上得知年終獎有可能多發(fā)1元，少拿上萬，但沒有給出切實計算盲區(qū)的，我在這里給算了一下，供參考。計算方法：2011年9月1日（含）以后實際發(fā)放年終一次性獎金的當月，假設(shè)當月工資薪金所得高于（或等于）3500元，則全年一次性獎金除以12，以其商數(shù)按新個稅法確定適用稅率和速算扣除數(shù)。再用公式：應(yīng)納稅額=當月取得全年一次性獎金適用稅率速算扣除數(shù)，我全部試算了一遍，找出了幾個盲區(qū)：18001~19284元、54001~60200元、108

2、000~114600元、420000~447500元、660000~706600元、960000~1120000。希望確定獎金時避開，否則只會給稅務(wù)局作貢獻。新版盲區(qū)一：18001~1928418001~19284元，建議調(diào)整為1800018000元新版盲區(qū)二：54001~6020054001~60200元，建議調(diào)整為5400054000元年終獎金稅款稅后所得級差年終獎金180005401746054000180011695.11630

3、5.91154.1054100180501700163501110.0054200181001705163951065.0054300181501710164401020.005440018200171516485975.005450018250172016530930.005460018300172516575885.005470018350173016620840.005480018400173516665795.005490018

4、450174016710750.005500018500174516755705.005510018550175016800660.005520018600175516845615.005530018650176016890570.005540018700176516935525.005550018750177016980480.005560018800177517025435.005570018850178017070390.0055

5、80018900178517115345.005590018950179017160300.005600019000179517205255.005610019050180017250210.005620019100180517295165.005630019150181017340120.00564001920018151738575.0056500192051815.517389.570.5056600192101816173946

6、6.0056700192151816.517398.561.50568001922018171740357.0056900192251817.517407.552.50570001923018181741248.0057100192351818.517416.543.50572001924018191742139.0057300192451819.517425.534.50574001925018201743030.0057500192