个税临界点避税表格.docx

个税临界点避税表格年终奖除以12的 商数用率 适税速算扣 除数应纳税额多发奖金数 额增加税额税后数额36,000.003,000.003%01,080.0034,920.0036,001.003,000.0810%2103,390.101.002,310.1032,610.9038,566.6710%2103,646.672,566.6734,920.0010%21020%1,4101.00160,500.0013,375.0020%1,41030,690.0016,500.0016,500.00129,810.0025,000.0020%1.41058,590.00300,001.0025,000.0825%2,66072,340.251.0013,750.25227,660.7526.527 7825%2,660420,000.0035,000.0025%2,660102,340.00317,660.0030%4,4101.00447,500.0037,291.6730%4,410129,840.0027,500.0027,500.00317,660.00660,000.0055,000.0030%4,410193,590.00466,410.00660,001.0055,000.0835%7,160223,840.351.0030,250.35436,160.6535%7.16035%7,16000960,001.0045%15,1601.0088,000.45543,160.55