谨防年终奖发放的“雷区”.xls

说明 从网上得知年终奖有可能多发1元 少拿上万 但没有给出切实计算盲区的 我在这里给算了一下 供参考 计算方法 2011年9月1日 含 以后实际发放年终一次性奖金的当月 假设当月工资薪金所得高于 或等于 3500元 则全年一次性奖金除以12 以其商数按新个税法确定适用税率和速算扣除数 再用公式 应纳税额 当月取得全年一次性奖金 适用税率 速算扣除数 我全部试算了一遍 找出了几个盲区 18001 19284元 54001 60200元 108000 114600元 420000 447500元 660000 706600元 960000 1120000 希望确定奖金时避开 否则只会给税务局作贡献 新新版版盲盲区区一一 18001 1928418001 19284元元 建建议议调调整整为为1800018000元元新新版版盲盲区区二二 54001 6020054001 60200元元 建建议议调调整整为为5400054000元元 年终奖金税款税后所得级差年终奖金 180005401746054000 180011695 116305 9 1154 10 54100 18050170016350 1110 00 54200 18100170516395 1065 00 54300 18150171016440 1020 00 54400 18200171516485 975 00 54500 18250172016530 930 00 54600 18300172516575 885 00 54700 18350173016620 840 00 54800 18400173516665 795 00 54900 18450174016710 750 00 55000 18500174516755 705 00 55100 18550175016800 660 00 55200 18600175516845 615 00 55300 18650176016890 570 00 55400 18700176516935 525 00 55500 18750177016980 480 00 55600 18800177517025 435 00 55700 18850178017070 390 00 55800 18900178517115 345 00 55900 18950179017160 300 00 56000 19000179517205 255 00 56100 19050180017250 210 00 56200 19100180517295 165 00 56300 19150181017340 120 00 56400 19200181517385 75 00 56500 192051815 517389 5 70 50 56600 19210181617394 66 00 56700 192151816 517398 5 61 50 56800 19220181717403 57 00 56900 192251817 517407 5 52 50 57000 19230181817412 48 00 57100 192351818 517416 5 43 50 57200 19240181917421 39 00 57300 192451819 517425 5 34 50 57400 19250182017430 30 00 57500 192551820 517434 5 25 50 57600 19260182117439 21 00 57700 192651821 517443 5 16 50 57800 19270182217448 12 00 57900 192751822 517452 5 7 50 58000 19280182317457 3 00 58100 192811823 117457 9 2 10 58200 192821823 217458 8 1 20 58300 192831823 317459 7 0 30 58400 192841823 417460 60 6058500 58600 58700 58800 58900 59000 59100 59200 59300 59400 59500 59600 59700 59800 59900 60000 60100 60200 60300 60400 60500 60600 60700 60800 60900 新新版版盲盲区区三三 108000 114600108000 114600元元 建建议议调调整整为为108000108000元元 税款税后所得实际收入差年终奖金税款 52954870510800021045 1026543835 4870 00 10810026020 1028543915 4790 00 10820026045 1030543995 4710 00 10830026070 1032544075 4630 00 10840026095 1034544155 4550 00 10850026120 1036544235 4470 00 10860026145 1038544315 4390 00 10870026170 1040544395 4310 00 10880026195 1042544475 4230 00 10890026220 1044544555 4150 00 10900026245 1046544635 4070 00 10910026270 1048544715 3990 00 10920026295 1050544795 3910 00 10930026320 1052544875 3830 00 10940026345 1054544955 3750 00 10950026370 1056545035 3670 00 10960026395 1058545115 3590 00 10970026420 1060545195 3510 00 10980026445 1062545275 3430 00 10990026470 1064545355 3350 00 11000026495 1066545435 3270 00 11010026520 1068545515 3190 00 11020026545 1070545595 3110 00 11030026570 1072545675 3030 00 11040026595 1074545755 2950 00 11050026620 1076545835 2870 00 11060026645 1078545915 2790 00 11070026670 1080545995 2710 00 11080026695 1082546075 2630 00 11090026720 1084546155 2550 00 11100026745 1086546235 2470 00 11110026770 1088546315 2390 00 11120026795 1090546395 2310 00 11130026820 1092546475 2230 00 11140026845 1094546555 2150 00 11150026870 1096546635 2070 00 11160026895 1098546715 1990 00 11170026920 1100546795 1910 00 11180026945 1102546875 1830 00 11190026970 1104546955 1750 00 11200026995 1106547035 1670 00 11210027020 说明 从网上得知年终奖有可能多发1元 少拿上万 但没有给出切实计算盲区的 我在这里给算了一下 供参考 计算方法 2011年9月1日 含 以后实际发放年终一次性奖金的当月 假设当月工资薪金所得高于 或等于 3500元 则全年一次性奖金除以12 以其商数按新个税法确定适用税率和速算扣除数 再用公式 应纳税额 当月取得全年一次性奖金 适用税率 速算扣除数 我全部试算了一遍 找出了几个盲区 18001 19284元 54001 60200元 108000 114600元 420000 447500元 660000 706600元 960000 1120000 希望确定奖金时避开 否则只会给税务局作贡献 新新版版盲盲区区二二 54001 6020054001 60200元元 建建议议调调整整为为5400054000元元 1108547115 1590 00 11220027045 1110547195 1510 00 11230027070 1112547275 1430 00 11240027095 1114547355 1350 00 11250027120 1116547435 1270 00 11260027145 1118547515 1190 00 11270027170 1120547595 1110 00 11280027195 1122547675 1030 00 11290027220 1124547755 950 00 11300027245 1126547835 870 00 11310027270 1128547915 790 00 11320027295 1130547995 710 00 11330027320 1132548075 630 00 11340027345 1134548155 550 00 11350027370 1136548235 470 00 11360027395 1138548315 390 00 11370027420 1140548395 310 00 11380027445 1142548475 230 00 11390027470 1144548555 150 00 11400027495 1146548635 70 00 11410027520 114854871510 0011420027545 115054879590 0011430027570 1152548875170 0011440027595 1154548955250 0011450027620 1156549035330 0011460027645 1158549115410 0011470027670 1160549195490 0011480027695 1162549275570 0011490027720 新新版版盲盲区区三三 420000 447500420000 447500元元 建建议议调调整整为为420000420000元元 税后所得实际收入差年终奖金税款税后所得 86955420000103995316005 82080 4875 00 420100123275296825 82155 4800 00 420200123305296895 82230 4725 00 420300123335296965 82305 4650 00 420400123365297035 82380 4575 00 420500123395297105 82455 4500 00 420600123425297175 82530 4425 00 420700123455297245 82605 4350 00 420800123485297315 82680 4275 00 420900123515297385 82755 4200 00 421000123545297455 82830 4125 00 421100123575297525 82905 4050 00 421200123605297595 82980 3975 00 421300123635297665 83055 3900 00 421400123665297735 83130 3825 00 421500123695297805 83205 3750 00 421600123725297875 83280 3675 00 421700123755297945 83355 3600 00 421800123785298015 83430 3525 00 421900123815298085 83505 3450 00 422000123845298155 83580 3375 00 422100123875298225 83655 3300 00 422200123905298295 83730 3225 00 422300123935298365 83805 3150 00 422400123965298435 83880 3075 00 422500123995298505 83955 3000 00 422600124025298575 84030 2925 00 422700124055298645 84105 2850 00 422800124085298715 84180 2775 00 422900124115298785 84255 2700 00 423000124145298855 84330 2625 00 423100124175298925 84405 2550 00 423200124205298995 84480 2475 00 423300124235299065 84555 2400 00 423400124265299135 84630 2325 00 423500124295299205 84705 2250 00 423600124325299275 84780 2175 00 423700124355299345 84855 2100 00 423800124385299415 84930 2025 00 423900124415299485 85005 1950 00 424000124445299555 85080 1875 00 424100124475299625 说明 从网上得知年终奖有可能多发1元 少拿上万 但没有给出切实计算盲区的 我在这里给算了一下 供参考 计算方法 2011年9月1日 含 以后实际发放年终一次性奖金的当月 假设当月工资薪金所得高于 或等于 3500元 则全年一次性奖金除以12 以其商数按新个税法确定适用税率和速算扣除数 再用公式 应纳税额 当月取得全年一次性奖金 适用税率 速算扣除数 我全部试算了一遍 找出了几个盲区 18001 19284元 54001 60200元 108000 114600元 420000 447500元 660000 706600元 960000 1120000 希望确定奖金时避开 否则只会给税务局作贡献 新新版版盲盲区区三三 108000 114600108000 114600元元 建建议议调调整整为为108000108000元元 85155 1800 00 424200124505299695 85230 1725 00 424300124535299765 85305 1650 00 424400124565299835 85380 1575 00 424500124595299905 85455 1500 00 424600124625299975 85530 1425 00 424700124655300045 85605 1350 00 424800124685300115 85680 1275 00 424900124715300185 85755 1200 00 425000124745300255 85830 1125 00 425100124775300325 85905 1050 00 425200124805300395 85980 975 00 425300124835300465 86055 900 00 425400124865300535 86130 825 00 425500124895300605 86205 750 00 425600124925300675 86280 675 00 425700124955300745 86355 600 00 425800124985300815 86430 525 00 425900125015300885 86505 450 00 426000125045300955 86580 375 00 426100125075301025 86655 300 00 426200125105301095 86730 225 00 426300125135301165 86805 150 00 426400125165301235 86880 75 00 426500125195301305 869550 00426600125225301375 8703075 00426700125255301445 87105150 00426800125285301515 87180225 00426900125315301585 427000125345301655 427100125375301725 427200125405301795 427300125435301865 427400125465301935 427500125495302005 427600125525302075 427700125555302145 427800125585302215 427900125615302285 428000125645302355 428100125675302425 428200125705302495 428300125735302565 428400125765302635 428500125795302705 428600125825302775 428700125855302845 428800125885302915 428900125915302985 429000125945303055 429100125975303125 429200126005303195 429300126035303265 429400126065303335 429500126095303405 429600126125303475 429700126155303545 429800126185303615 429900126215303685 430000126245303755 430100126275303825 430200126305303895 430300126335303965 430400126365304035 430500126395304105 430600126425304175 430700126455304245 430800126485304315 430900126515304385 431000126545304455 431100126575304525 431200126605304595 431300126635304665 431400126665304735 431500126695304805 431600126725304875 431700126755304945 431800126785305015 431900126815305085 432000126845305155 432100126875305225 432200126905305295 432300126935305365 432400126965305435 432500126995305505 432600127025305575 432700127055305645 432800127085305715 432900127115305785 433000127145305855 433100127175305925 433200127205305995 433300127235306065 433400127265306135 433500127295306205 433600127325306275 433700127355306345 433800127385306415 433900127415306485 434000127445306555 434100127475306625 434200127505306695 434300127535306765 434400127565306835 434500127595306905 434600127625306975 434700127655307045 434800127685307115 434900127715307185 435000127745307255 435100127775307325 435200127805307395 435300127835307465 435400127865307535 435500127895307605 435600127925307675 435700127955307745 435800127985307815 435900128015307885 436000128045307955 436100128075308025 436200128105308095 436300128135308165 436400128165308235 436500128195308305 436600128225308375 436700128255308445 436800128285308515 436900128315308585 437000128345308655 437100128375308725 437200128405308795 437300128435308865 437400128465308935 437500128495309005 437600128525309075 437700128555309145 437800128585309215 437900128615309285 438000128645309355 438100128675309425 438200128705309495 438300128735309565 438400128765309635 438500128795309705 438600128825309775 438700128855309845 438800128885309915 438900128915309985 439000128945310055 439100128975310125 439200129005310195 439300129035310265 439400129065310335 439500129095310405 439600129125310475 439700129155310545 439800129185310615 439900129215310685 440000129245310755 440100129275310825 440200129305310895 440300129335310965 440400129365311035 440500129395311105 440600129425311175 440700129455311245 440800129485311315 440900129515311385 441000129545311455 441100129575311525 441200129605311595 441300129635311665 441400129665311735 441500129695311805 441600129725311875 441700129755311945 441800129785312015 441900129815312085 442000129845312155 442100129875312225 442200129905312295 442300129935312365 442400129965312435 442500129995312505 442600130025312575 442700130055312645 442800130085312715 442900130115312785 443000130145312855 443100130175312925 443200130205312995 443300130235313065 443400130265313135 443500130295313205 443600130325313275 443700130355313345 443800130385313415 443900130415313485 444000130445313555 444100130475313625 444200130505313695 444300130535313765 444400130565313835 444500130595313905 444600130625313975 444700130655314045 444800130685314115 444900130715314185 445000130745314255 445100130775314325 445200130805314395 445300130835314465 445400130865314535 445500130895314605 445600130925314675 445700130955314745 445800130985314815 445900131015314885 446000131045314955 446100131075315025 446200131105315095 446300131135315165 446400131165315235 446500131195315305 446600131225315375 446700131255315445 446800131285315515 446900131315315585 447000131345315655 447100131375315725 447200131405315795 447300131435315865 447400131465315935 447500131495316005 447600131525316075 新新版版盲盲区区四四 660000 706600660000 706600元元 建建议议调调整整为为660000660000元元 实际收入差年终奖金税款税后所得实际收入差 660000195245464755 19180 00 660200225565434635 30120 00 19110 00 660400225635434765 29990 00 19040 00 660600225705434895 29860 00 18970 00 660800225775435025 29730 00 18900 00 661000225845435155 29600 00 18830 00 661200225915435285 29470 00 18760 00 661400225985435415 29340 00 18690 00 661600226055435545 29210 00 18620 00 661800226125435675 29080 00 18550 00 662000226195435805 28950 00 18480 00 662200226265435935 28820 00 18410 00 662400226335436065 28690 00 18340 00 662600226405436195 28560 00 18270 00 662800226475436325 28430 00 18200 00 663000226545436455 28300 00 18130 00 663200226615436585 28170 00 18060 00 663400226685436715 28040 00 17990 00 663600226755436845 27910 00 17920 00 663800226825436975 27780 00 17850 00 664000226895437105 27650 00 17780 00 664200226965437235 27520 00 17710 00 664400227035437365 27390 00 17640 00 664600227105437495 27260 00 17570 00 664800227175437625 27130 00 17500 00 665000227245437755 27000 00 17430 00 665200227315437885 26870 00 17360 00 665400227385438015 26740 00 17290 00 665600227455438145 26610 00 17220 00 665800227525438275 26480 00 17150 00 666000227595438405 26350 00 17080 00 666200227665438535 26220 00 17010 00 666400227735438665 26090 00 16940 00 666600227805438795 25960 00 16870 00 666800227875438925 25830 00 16800 00 667000227945439055 25700 00 16730 00 667200228015439185 25570 00 16660 00 667400228085439315 25440 00 16590 00 667600228155439445 25310 00 16520 00 667800228225439575 25180 00 16450 00 668000228295439705 25050 00 16380 00 668200228365439835 24920 00 说明 从网上得知年终奖有可能多发1元 少拿上万 但没有给出切实计算盲区的 我在这里给算了一下 供参考 计算方法 2011年9月1日 含 以后实际发放年终一次性奖金的当月 假设当月工资薪金所得高于 或等于 3500元 则全年一次性奖金除以12 以其商数按新个税法确定适用税率和速算扣除数 再用公式 应纳税额 当月取得全年一次性奖金 适用税率 速算扣除数 我全部试算了一遍 找出了几个盲区 18001 19284元 54001 60200元 108000 114600元 420000 447500元 660000 706600元 960000 1120000 希望确定奖金时避开 否则只会给税务局作贡献 新新版版盲盲区区三三 420000 447500420000 447500元元 建建议议调调整整为为420000420000元元 16310 00 668400228435439965 24790 00 16240 00 668600228505440095 24660 00 16170 00 668800228575440225 24530 00 16100 00 669000228645440355 24400 00 16030 00 669200228715440485 24270 00 15960 00 669400228785440615 24140 00 15890 00 669600228855440745 24010 00 15820 00 669800228925440875 23880 00 15750 00 670000228995441005 23750 00 15680 00 670200229065441135 23620 00 15610 00 670400229135441265 23490 00 15540 00 670600229205441395 23360 00 15470 00 670800229275441525 23230 00 15400 00 671000229345441655 23100 00 15330 00 671200229415441785 22970 00 15260 00 671400229485441915 22840 00 15190 00 671600229555442045 22710 00 15120 00 671800229625442175 22580 00 15050 00 672000229695442305 22450 00 14980 00 672200229765442435 22320 00 14910 00 672400229835442565 22190 00 14840 00 672600229905442695 22060 00 14770 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