个税分级缴纳_财务管理_经管营销_专业资料.xls

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1、年年收收入入低低于于110,000.00110,000.00方案一:平时每月发放平时发放计税额每月发放计税额7,666.7533,201.002,766.75年终发放年终发放按月计税额17,999.001,499.92合计110,000.00方案二:平时每月发放平时发放计税额每月发放计税额7,083.3326,200.002,183.33年终发放年终发放按月计税额25,000.002,083.33合计110,000.00年年收收入入低低于于140,000.00140,000.00方案一:平时每月发放平时发放计税额每月发放计税额10,166.7558,401.004,866.75年终发放年终发放

2、按月计税额17,999.001,499.92合计140,000.00方案二:平时每月发放平时发放计税额每月发放计税额9,666.6752,400.004,366.67年终发放年终发放按月计税额24,000.002,000.00合计140,000.00年年收收入入低低于于160,000.00160,000.00方案一:平时每月发放 平时发放计税额每月发放计税额11,833.4276,001.006,333.42年终发放年终发放按月计税额17,999.001,499.92合计160,000.00方案二:平时每月发放 平时发放计税额每月发放计税额10,000.0054,000.004,500.00年

3、终发放年终发放按月计税额40,000.003,333.33合计160,000.00年年收收入入低低于于180,000.00180,000.00方案一:平时每月发放 平时发放计税额每月发放计税额10,500.0857,601.004,800.08年终发放年终发放按月计税额53,999.004,499.92合计180,000.00方案二:平时每月发放 平时发放计税额每月发放计税额10,166.6753,600.004,466.67年终发放年终发放按月计税额58,000.004,833.33合计180,000.00年年收收入入低低于于200,000.00200,000.00方案一:平时每月发放 平时

4、发放计税额每月发放计税额12,166.7577,601.006,466.75年终发放年终发放按月计税额53,999.004,499.92合计200,000.00方案二:平时每月发放 平时发放计税额每月发放计税额10,833.3361,600.005,133.33年终发放年终发放按月计税额70,000.005,833.33合计200,000.00年年收收入入低低于于220,000.00220,000.00方案一:平时每月发放 平时发放计税额每月发放计税额13,833.4297,601.008,133.42年终发放年终发放按月计税额53,999.004,499.92合计220,000.00方案二:

5、平时每月发放 平时发放计税额每月发放计税额11,666.6771,600.005,966.67年终发放年终发放按月计税额80,000.006,666.67合计220,000.00年年收收入入低低于于240,000.00240,000.00方案一:平时每月发放 平时发放计税额每月发放计税额15,500.08117,601.009,800.08年终发放年终发放按月计税额53,999.004,499.92合计240,000.00方案二:平时每月发放 平时发放计税额每月发放计税额13,333.3391,600.007,633.33年终发放年终发放按月计税额80,000.006,666.67合计240,

6、000.00年年收收入入低低于于260,000.00260,000.00方案一:平时每月发放 平时发放计税额每月发放计税额17,166.75137,601.0011,466.75年终发放年终发放按月计税额53,999.004,499.92合计260,000.00方案二:平时每月发放 平时发放计税额每月发放计税额15,000.00111,600.009,300.00年终发放年终发放按月计税额80,000.006,666.67合计260,000.00年年收收入入低低于于280,000.00280,000.00方案一:平时每月发放 平时发放计税额每月发放计税额18,833.42157,601.001

7、3,133.42年终发放年终发放按月计税额53,999.004,499.92合计280,000.00方案二:平时每月发放 平时发放计税额每月发放计税额14,750.00108,600.009,050.00年终发放年终发放按月计税额103,000.008,583.33合计280,000.00年年收收入入低低于于300,000.00300,000.00方案一:平时每月发放 平时发放计税额每月发放计税额20,500.08177,601.0014,800.08年终发放年终发放按月计税额53,999.004,499.92合计300,000.00方案二:平时每月发放 平时发放计税额每月发放计税额16,00

8、0.08123,601.0010,300.08年终发放年终发放按月计税额107,999.008,999.92合计300,000.00年年收收入入低低于于320,000.00320,000.00方案一:平时每月发放平时发放计税额每月发放计税额22,166.75197,601.0016,466.75年终发放年终发放按月计税额53,999.004,499.92合计320,000.00方案二:平时每月发放平时发放计税额每月发放计税额17,666.75143,601.0011,966.75年终发放年终发放按月计税额107,999.008,999.92合计320,000.00年年收收入入低低于于340,0

9、00.00340,000.00方案一:平时每月发放平时发放计税额每月发放计税额23,833.42217,601.0018,133.42年终发放年终发放按月计税额53,999.004,499.92合计340,000.00方案二:平时每月发放平时发放计税额每月发放计税额19,333.42163,601.0013,633.42年终发放年终发放按月计税额107,999.008,999.92合计340,000.00年年收收入入低低于于360,000.00360,000.00方案一:平时每月发放平时发放计税额每月发放计税额25,500.08237,601.0019,800.08年终发放年终发放按月计税额5

10、3,999.004,499.92合计360,000.00方案二:平时每月发放平时发放计税额每月发放计税额21,000.08183,601.0015,300.08年终发放年终发放按月计税额107,999.008,999.92合计360,000.00年年收收入入低低于于500,000.00500,000.00方案一:平时每月发放平时发放计税额每月发放计税额37,166.75377,601.0031,466.75年终发放年终发放按月计税额53,999.004,499.92合计500,000.00方案二:平时每月发放平时发放计税额每月发放计税额32,666.75323,601.0026,966.75年

11、终发放年终发放按月计税额107,999.008,999.92合计500,000.00方案三:平时每月发放平时发放计税额每月发放计税额25,000.00231,600.0019,300.00年终发放年终发放按月计税额200,000.0016,666.67合计500,000.00全全年年可可抵抵扣扣额额（每每月月3500+3500+五五险险一一金金14001400）58,800.0058,800.00实实际际税税负负每月应缴税全年应缴税171.682,060.106.20%539.97539.973.00%2,600.072.36%每月应缴税全年应缴税113.331,360.005.19%2,39

12、5.002,395.009.58%3,755.003.41%全全年年可可抵抵扣扣额额（每每月月3500+3500+五五险险一一金金18001800）63,600.0063,600.00实实际际税税负负每月应缴税全年应缴税418.355,020.208.60%539.97539.973.00%5,560.173.97%每月应缴税全年应缴税331.673,980.007.60%2,295.002,295.009.56%6,275.004.48%全全年年可可抵抵扣扣额额（每每月月3500+3500+五五险险一一金金20002000）66,000.0066,000.00实实际际税税负负每月应缴税全年应

13、缴税711.688,540.2011.24%年终发放按月计税额年终发放按月计税额年终发放按月计税额年终发放按月计税额539.97539.973.00%9,080.175.68%每月应缴税全年应缴税345.004,140.007.67%3,895.003,895.009.74%8,035.005.02%全全年年可可抵抵扣扣额额（每每月月3500+3500+五五险险一一金金22002200）68,400.0068,400.00实实际际税税负负每月应缴税全年应缴税405.024,860.208.44%5,294.905,294.909.81%10,155.105.64%每月应缴税全年应缴税341.6

14、74,100.007.65%11,045.0011,045.0019.04%15,145.008.41%全全年年可可抵抵扣扣额额（每每月月3500+3500+五五险险一一金金22002200）68,400.0068,400.00实实际际税税负负每月应缴税全年应缴税738.358,860.2011.42%5,294.905,294.909.81%14,155.107.08%年终发放按月计税额年终发放按月计税额年终发放按月计税额年终发放按月计税额年终发放按月计税额每月应缴税全年应缴税471.675,660.009.19%13,445.0013,445.0019.21%19,105.009.55%全

15、全年年可可抵抵扣扣额额（每每月月3500+3500+五五险险一一金金22002200）68,400.0068,400.00实实际际税税负负每月应缴税全年应缴税1,071.6812,860.2013.18%5,294.905,294.909.81%18,155.108.25%每月应缴税全年应缴税638.337,660.0010.70%15,445.0015,445.0019.31%23,105.0010.50%全全年年可可抵抵扣扣额额（每每月月3500+3500+五五险险一一金金22002200）68,400.0068,400.00实实际际税税负负每月应缴税全年应缴税1,445.0217,340

16、.2514.74%5,294.905,294.909.81%22,635.159.43%每月应缴税全年应缴税年终发放按月计税额年终发放按月计税额年终发放按月计税额年终发放按月计税额971.6711,660.0012.73%15,445.0015,445.0019.31%27,105.0011.29%全全年年可可抵抵扣扣额额（每每月月3500+3500+五五险险一一金金22002200）68,400.0068,400.00实实际际税税负负每月应缴税全年应缴税1,861.6922,340.2516.24%5,294.905,294.909.81%27,635.1510.63%每月应缴税全年应缴税1

17、,320.0015,840.0014.19%15,445.0015,445.0019.31%31,285.0012.03%全全年年可可抵抵扣扣额额（每每月月3500+3500+五五险险一一金金22002200）68,400.0068,400.00实实际际税税负负每月应缴税全年应缴税2,278.3527,340.2517.35%5,294.905,294.909.81%32,635.1511.66%每月应缴税全年应缴税1,257.5015,090.0013.90%20,045.0020,045.0019.46%35,135.0012.55%年终发放按月计税额年终发放按月计税额年终发放按月计税额年

18、终发放按月计税额年终发放按月计税额全全年年可可抵抵扣扣额额（每每月月3500+3500+五五险险一一金金22002200）68,400.0068,400.00实实际际税税负负每月应缴税全年应缴税2,695.0232,340.2518.21%5,294.905,294.909.81%37,635.1512.55%每月应缴税全年应缴税1,570.0218,840.2515.24%21,044.8021,044.8019.49%39,885.0513.30%全全年年可可抵抵扣扣额额（每每月月3500+3500+五五险险一一金金22002200）68,400.0068,400.00实实际际税税负负每月

19、应缴税全年应缴税3,111.6937,340.2518.90%5,294.905,294.909.81%42,635.1513.32%每月应缴税全年应缴税1,986.6923,840.2516.60%21,044.8021,044.8019.49%44,885.0514.03%全全年年可可抵抵扣扣额额（每每月月3500+3500+五五险险一一金金22002200）68,400.0068,400.00实实际际税税负负年终发放按月计税额年终发放按月计税额年终发放按月计税额年终发放按月计税额每月应缴税全年应缴税3,528.3542,340.2519.46%5,294.905,294.909.81%4

20、7,635.1514.01%每月应缴税全年应缴税2,403.3528,840.2517.63%21,044.8021,044.8019.49%49,885.0514.67%全全年年可可抵抵扣扣额额（每每月月3500+3500+五五险险一一金金22002200）68,400.0068,400.00实实际际税税负负每月应缴税全年应缴税3,945.0247,340.2519.92%5,294.905,294.909.81%52,635.1514.62%每月应缴税全年应缴税2,820.0233,840.2518.43%21,044.8021,044.8019.49%54,885.0515.25%全全年

21、年可可抵抵扣扣额额（每每月月3500+3500+五五险险一一金金22002200）68,400.0068,400.00实实际际税税负负每月应缴税全年应缴税6,861.6982,340.2521.81%年终发放按月计税额年终发放按月计税额年终发放按月计税额年终发放按月计税额年终发放按月计税额5,294.905,294.909.81%87,635.1517.53%每月应缴税全年应缴税5,736.6968,840.2521.27%21,044.8021,044.8019.49%89,885.0517.98%每月应缴税全年应缴税3,820.0045,840.0019.79%48,995.0048,99

22、5.0024.50%94,835.0018.97%年终发放按月计税额年终发放按月计税额395395395395395395395395395395395395395395年收入800,000.00全年可抵扣额63600方案一:平时发放每月发放每月应缴税全年应缴税69210057,675.0014,681.25176,175.000.25年终发放年终发放按月1079008,991.6721,025.0021,025.000.19800000197,200.0024.65%方案二:平时发放每月发放每月应缴税全年应缴税40100033,416.677,349.1788,190.000.22年终发放年

23、终发放按月39900033,250.0098,745.0098,745.000.25800000186,935.0023.37%395年收入1,000,000.00方案一:平时发放每月发放每月应缴税全年应缴税58100048,416.6711,770.00141,240.0024.31%年终发放年终发放按月41900034,916.67103,745.00103,745.0024.76%1000000244,985.0024.50%方案二:平时发放每月发放每月应缴税全年应缴税50100041,750.009,770.00117,240.0023.40%年终发放年终发放按月49900041,58

24、3.33146,945.00146,945.0029.45%1000000264,185.0026.42%年收入800,000.00方案一:平时发放每月发放每月应缴税全年应缴税69210057,675.0014,681.25176,175.0025.46%年终发放年终发放按月1079008,991.6721,025.0021,025.0019.49%800000197,200.0024.65%方案二:平时发放每月发放每月应缴税全年应缴税40100033,416.677,349.1788,190.0021.99%年终发放年终发放按月39900033,250.0098,745.0098,745.0

25、024.75%800000186,935.0023.37%年收入1200000方案一:平时发放每月发放每月应缴税全年应缴税78100065,083.3317,274.17207,290.0026.54%年终发放年终发放按月41900034,916.67103,745.00103,745.0024.76%1200000311,035.0025.92%方案二:平时发放每月发放每月应缴税全年应缴税60100050,083.3312,270.00147,240.0024.50%年终发放年终发放按月59900049,916.67176,945.00176,945.0029.54%1200000324,1

26、85.0027.02%年收入1500000方案一:平时发放每月发放每月应缴税全年应缴税108100090,083.3327,032.50324,390.0030.01%年终发放年终发放按月41900034,916.67103,745.00103,745.0024.76%1500000428,135.0028.54%方案二:平时发放每月发放每月应缴税全年应缴税84100070,083.3319,024.17228,290.0027.15%年终发放年终发放按月65900054,916.67194,945.00194,945.0029.58%1500000423,235.0028.22%方案三:平时

27、发放每月发放每月应缴税全年应缴税75100062,583.3316,399.17196,790.0026.20%年终发放年终发放按月74900062,416.67256,645.00256,645.0034.27%1500000453,435.0030.23%员员工工IDID姓姓名名基基本本工工资资加加班班额额员员工工IDID姓姓名名类类型型身身份份证证员员工工IDID姓姓名名基基本本工工资资加加班班额额0.000.000.000.000.000.000.000.00年年终终双双薪薪病病假假额额事事假假额额旷旷工工额额上上月月工工资资补补发发夜夜班班补补助助人人事事退退补补及及工工资资性性补补

28、贴贴财财务务退退补补工工资资优优化化补补发发年年终终双双薪薪病病假假额额事事假假额额旷旷工工额额上上月月工工资资补补发发夜夜班班补补助助人人事事退退补补财财务务退退补补工工资资优优化化补补发发补补贴贴房房屋屋补补贴贴车车补补医医疗疗补补贴贴客客户户经经理理岗岗位位补补贴贴其其他他费费用用一一其其他他费费用用二二其其他他费费用用三三其其他他费费用用四四补补贴贴房房屋屋补补贴贴车车补补医医疗疗补补贴贴客客户户经经理理岗岗位位补补贴贴其其他他费费用用一一其其他他费费用用二二其其他他费费用用三三其其他他费费用用四四其其他他费费用用五五其其他他费费用用六六其其他他费费用用七七其其他他费费用用八八奖奖金金

29、其其他他奖奖金金年年终终奖奖年年终终其其他他奖奖金金绩绩效效奖奖金金预预发发其其他他费费用用五五其其他他费费用用六六其其他他费费用用七七其其他他费费用用八八奖奖金金其其他他奖奖金金年年终终奖奖年年终终其其他他奖奖金金绩绩效效奖奖金金预预发发绩绩效效奖奖金金单单项项奖奖应应发发合合计计公公积积金金养养老老保保险险失失业业保保险险医医疗疗保保险险企企业业年年金金补补充充住住房房公公积积金金(个个人人)绩绩效效奖奖金金单单项项奖奖应应发发合合计计公公积积金金养养老老保保险险失失业业保保险险医医疗疗保保险险企企业业年年金金补补充充住住房房公公积积金金(个个人人)补补充充医医疗疗保保险险(个个人人)税税

30、前前其其它它扣扣款款个个人人所所得得税税(个个人人)个个人人所所得得税税(公公司司)房房费费结结算算工工会会费费扣扣减减其其他他税税后后扣扣款款1 1其其他他税税后后扣扣款款2 2其其他他税税后后扣扣款款3 3补补充充医医疗疗保保险险(个个人人)税税前前其其它它扣扣款款个个人人所所得得税税(个个人人)个个人人所所得得税税(公公司司)房房费费结结算算工工会会费费扣扣减减其其他他税税后后扣扣款款1 1其其他他税税后后扣扣款款2 2其其他他税税后后扣扣款款3 3其其他他扣扣款款养养老老保保险险补补扣扣款款失失业业保保险险补补扣扣款款医医疗疗保保险险补补扣扣款款公公积积金金补补扣扣款款企企业业年年金金

31、补补扣扣款款实实发发合合计计车车补补税税前前额额捐捐赠赠额额其其他他扣扣款款养养老老保保险险补补扣扣款款失失业业保保险险补补扣扣款款医医疗疗保保险险补补扣扣款款公公积积金金补补扣扣款款企企业业年年金金补补扣扣款款实实发发合合计计车车补补税税前前额额捐捐赠赠额额超超额额公公积积金金税税法法收收入入税税法法收收入入加加公公积积金金养养老老保保险险医医疗疗保保险险失失业业保保险险税税法法公公积积金金通通讯讯费费个个人人所所得得税税(个个人人)-0-1129-500.000-1129-500.000-1129-500.000-1129-300.000-1129-300.000-1129-300.000

32、-1129-300.000个个人人所所得得税税(公公司司)应应纳纳税税所所得得额额应应缴缴所所得得税税差差额额年年金金年年金金应应纳纳税税所所得得额额应应缴缴所所得得税税年年终终奖奖每月0-00-3500-291.670-00-00.000-00-00.000-00-00.000-00-00.000-00-00.000-00-00.000-00-00.00应纳税额企业年金可减免额-3,500.0035003500-4,000.0040003500-4,000.0040003500-4,000.0040003500-3,800.0038003500-3,800.0038003500-3,800.

33、0038003500-3,800.0038003500年收入850000方案一:平时发放每月发放每月应缴税全年应缴税371000309176,354.17762500.21年终发放年终发放按月47900039917118,375.00118,375.000.25850000194625方案二:平时发放每月发放每月应缴税全年应缴税61100050916.6666711,900.001428000.23年终发放年终发放2390001991747,425.0047,425.000.20850000190225 年少缴44000.22379411861125员工 ID姓名类类型型身身份份证证所得项目

34、起始日期 终止日期 应发工资 基本养老金-86,403.41612.9686,677.61612.9660,724.86612.9640,893.25612.96医疗保险金 失业保险金 住房公积金通讯费免税其它 免税合计 法定扣除额 减费用额-350060.0876.621,129.00500.002,378.66350060.0876.621,129.00500.002,378.66350060.0876.621,129.00500.002,378.66350060.0876.621,129.00300.002,178.663500准予扣除的捐赠额应纳税所得额备注批次号-80,524.7580,798.9554,846.2035,214.593695200010003689378633001500189702012/2/162012/8/17