模板工具：工资奖金个税优化工具包

1、新新个个税税工工资资表表模模板板（初初稿稿） 序序号号表表名名说说明明 1 1基础数据社保与公积金缴费基数设置表 2 2工资奖金结构优化表 测算不同年薪金额下，最低税负率的奖金与综合所 得（工资)比例结构 3 3工资表模板月工资表计税（考虑累计预扣影响） 4 4附加扣除额表员工附加扣除列表 5 5工资历史库已发工资数据，供累计预扣计算调用 6 6年终奖坑表 7 7单月工资个税互推 单月工资、个税互推， （不考虑累计预扣影响） 首页 基本扣除60,000.00 专项附加扣除36,000.00需输入 社保个人扣缴比例（社保合计费率）12.50% 需输入 社保基数月度下限4,279.00需输入 社保

2、基数月度上限21,396.00需输入 社保基数年度下限51,348.00 社保基数年度上限256,752.00 固定公积金金额 住房公积金个人缴纳比例7.00% 需输入 住房公积金允许扣除比例（上限0.12）7.00% 需输入 住房公积金基数月度下限4,279.00需输入 住房公积金月度上限21,396.00需输入 住房公积金年度下限51,348.00 住房公积金年度上限256,752.00 说明：需根据当地的社保比例（个人）、公积金比例（个人）和社 保上限，本文以12%比例作为扣除上限的 首页 税税前前年年薪薪工工资资 单单独独计计税税 奖奖金金 年年社社保保 20000.0020000.0

3、00.006418.50 30000.0030000.000.006418.50 40000.0040000.000.006418.50 50000.0050000.000.006418.50 60000.0060000.000.007500.00 70000.0070000.000.008750.00 80000.0080000.000.0010000.00 90000.0090000.000.0011250.00 100000.00100000.000.0012500.00 110000.00110000.000.0013750.00 120000.00120000.000.0015000

4、.00 130000.00130000.000.0016250.00 140000.00140000.000.0017500.00 150000.00150000.000.0018750.00 160000.00160000.000.0020000.00 170000.00164900.005100.0021250.00 180000.00165600.0014400.0022500.00 190000.00167200.0022800.0023750.00 200000.00170000.0030000.0025000.00 210000.00174300.0035700.0026250.0

5、0 220000.00184800.0035200.0027500.00 230000.00195500.0034500.0028750.00 240000.00204000.0036000.0030000.00 250000.00215000.0035000.0031250.00 260000.00226200.0033800.0032094.00 270000.00234900.0035100.0032094.00 280000.00246400.0033600.0032094.00 290000.00255200.0034800.0032094.00 300000.00264000.00

6、36000.0032094.00 310000.00275900.0034100.0032094.00 320000.00284800.0035200.0032094.00 330000.00297000.0033000.0032094.00 340000.00306000.0034000.0032094.00 350000.00287000.0063000.0032094.00 360000.00288000.0072000.0032094.00 370000.00288600.0081400.0032094.00 380000.00288800.0091200.0032094.00 390

7、000.00288600.00101400.0032094.00 400000.00288000.00112000.0032094.00 410000.00287000.00123000.0032094.00 420000.00289800.00130200.0032094.00 430000.00288100.00141900.0032094.00 440000.00299200.00140800.0032094.00 450000.00306000.00144000.0032094.00 460000.00317400.00142600.0032094.00 470000.00329000

8、.00141000.0032094.00 480000.00336000.00144000.0032094.00 490000.00347900.00142100.0032094.00 500000.00360000.00140000.0032094.00 510000.00367200.00142800.0032094.00 520000.00379600.00140400.0032094.00 530000.00386900.00143100.0032094.00 540000.00399600.00140400.0032094.00 550000.00407000.00143000.00

9、32094.00 560000.00420000.00140000.0032094.00 570000.00427500.00142500.0032094.00 580000.00440800.00139200.0032094.00 590000.00448400.00141600.0032094.00 600000.00456000.00144000.0032094.00 610000.00469700.00140300.0032094.00 620000.00477400.00142600.0032094.00 630000.00491400.00138600.0032094.00 640

10、000.00499200.00140800.0032094.00 650000.00507000.00143000.0032094.00 660000.00521400.00138600.0032094.00 670000.00529300.00140700.0032094.00 680000.00537200.00142800.0032094.00 690000.00552000.00138000.0032094.00 700000.00560000.00140000.0032094.00 710000.00568000.00142000.0032094.00 720000.00576000

11、.00144000.0032094.00 730000.00591300.00138700.0032094.00 740000.00599400.00140600.0032094.00 750000.00607500.00142500.0032094.00 760000.00623200.00136800.0032094.00 770000.00631400.00138600.0032094.00 780000.00444600.00335400.0032094.00 790000.00442400.00347600.0032094.00 800000.00440000.00360000.00

12、32094.00 810000.00445500.00364500.0032094.00 820000.00442800.00377200.0032094.00 830000.00439900.00390100.0032094.00 840000.00445200.00394800.0032094.00 850000.00442000.00408000.0032094.00 年年收收入入工工资资奖奖金金个个税税最最低低测测算算表表 公公积积金金 年年附附加加 扣扣除除 基基本本费费 用用 综综合合所所得得 税税基基 综综合合所所得得 个个税税 奖奖金金 个个税税 3594.3636000.00

13、600000.000.000.00 3594.3636000.00600000.000.000.00 3594.3636000.00600000.000.000.00 3594.3636000.00600000.000.000.00 4200.0036000.00600000.000.000.00 4900.0036000.00600000.000.000.00 5600.0036000.00600000.000.000.00 6300.0036000.00600000.000.000.00 7000.0036000.00600000.000.000.00 7700.0036000.00600

14、000.000.000.00 8400.0036000.0060000600.0018.000.00 9100.0036000.00600008650.00259.500.00 9800.0036000.006000016700.00501.000.00 10500.0036000.006000024750.00742.500.00 11200.0036000.006000032800.00984.000.00 11900.0036000.006000035750.001072.50153.00 12600.0036000.006000034500.001035.00432.00 13300.

15、0036000.006000034150.001024.50684.00 14000.0036000.006000035000.001050.00900.00 14700.0036000.006000037350.001215.001071.00 15400.0036000.006000045900.002070.001056.00 16100.0036000.006000054650.002945.001035.00 16800.0036000.006000061200.003600.001080.00 17500.0036000.006000070250.004505.001050.00

16、17972.6436000.006000080133.365493.341014.00 17972.6436000.006000088833.366363.341053.00 17972.6436000.0060000100333.367513.341008.00 17972.6436000.0060000109133.368393.341044.00 17972.6436000.0060000117933.369273.341080.00 17972.6436000.0060000129833.3610463.341023.00 17972.6436000.0060000138733.361

17、1353.341056.00 17972.6436000.0060000150933.3613266.67990.00 17972.6436000.0060000159933.3615066.671020.00 17972.6436000.0060000140933.3611573.346090.00 17972.6436000.0060000141933.3611673.346990.00 17972.6436000.0060000142533.3611733.347930.00 17972.6436000.0060000142733.3611753.348910.00 17972.6436

18、000.0060000142533.3611733.349930.00 17972.6436000.0060000141933.3611673.3410990.00 17972.6436000.0060000140933.3611573.3412090.00 17972.6436000.0060000143733.3611853.3412810.00 17972.6436000.0060000142033.3611683.3413980.00 17972.6436000.0060000153133.3613706.6713870.00 17972.6436000.0060000159933.3

19、615066.6714190.00 17972.6436000.0060000171333.3617346.6714050.00 17972.6436000.0060000182933.3619666.6713890.00 17972.6436000.0060000189933.3621066.6714190.00 17972.6436000.0060000201833.3623446.6714000.00 17972.6436000.0060000213933.3625866.6713790.00 17972.6436000.0060000221133.3627306.6714070.00

20、17972.6436000.0060000233533.3629786.6713830.00 17972.6436000.0060000240833.3631246.6714100.00 17972.6436000.0060000253533.3633786.6713830.00 17972.6436000.0060000260933.3635266.6714090.00 17972.6436000.0060000273933.3637866.6713790.00 17972.6436000.0060000281433.3639366.6714040.00 17972.6436000.0060

21、000294733.3642026.6713710.00 17972.6436000.0060000302333.3643663.3413950.00 17972.6436000.0060000309933.3645563.3414190.00 17972.6436000.0060000323633.3648988.3413820.00 17972.6436000.0060000331333.3650913.3414050.00 17972.6436000.0060000345333.3654413.3413650.00 17972.6436000.0060000353133.3656363.

22、3413870.00 17972.6436000.0060000360933.3658313.3414090.00 17972.6436000.0060000375333.3661913.3413650.00 17972.6436000.0060000383233.3663888.3413860.00 17972.6436000.0060000391133.3665863.3414070.00 17972.6436000.0060000405933.3669563.3413590.00 17972.6436000.0060000413933.3671563.3413790.00 17972.6

23、436000.0060000421933.3673660.0113990.00 17972.6436000.0060000429933.3676060.0114190.00 17972.6436000.0060000445233.3680650.0113660.00 17972.6436000.0060000453333.3683080.0113850.00 17972.6436000.0060000461433.3685510.0114040.00 17972.6436000.0060000477133.3690220.0113470.00 17972.6436000.00600004853

24、33.3692680.0113650.00 17972.6436000.0060000298533.3642786.6781190.00 17972.6436000.0060000296333.3642346.6784240.00 17972.6436000.0060000293933.3641866.6787340.00 17972.6436000.0060000299433.3642966.6788465.00 17972.6436000.0060000296733.3642426.6791640.00 17972.6436000.0060000293833.3641846.6794865

25、.00 17972.6436000.0060000299133.3642906.6796040.00 17972.6436000.0060000295933.3642266.6799340.00 最最低低个个税税 最最低低 税税负负率率 到到手手薪薪资资 工工资资 = 年年薪薪 最最佳佳工工资资区区间间 0.000.00%9987.14100% 100% 20000 0.000.00%19987.14100% 100% 30000 0.000.00%29987.14100% 100% 40000 0.000.00%39987.14100% 100% 50000 0.000.00%48300.0

26、0100% 100% 60000 0.000.00%56350.00100% 100% 70000 0.000.00%64400.00100% 100% 80000 0.000.00%72450.00100% 100% 90000 0.000.00%80500.00100% 100% 100000 0.000.00%88550.00100% 100% 110000 18.000.02%96582.00100% 100% 120000 259.500.20%104390.50100%94% 122200130000 501.000.36%112199.00100%89% 124600140000

27、 742.500.50%120007.50100%84% 126000150000 984.000.62%127816.00100%80% 128000160000 1225.500.72%135624.5097%79% 134300164900 1467.000.82%143433.0092%80% 144000165600 1708.500.90%151241.5088%82% 155800167200 1950.000.98%159050.0085%82% 164000170000 2286.001.09%166764.0083%83% 174300 3126.001.42%173974

28、.0084%84% 184800 3980.001.73%181170.0085%85% 195500 4680.001.95%188520.0085%85% 204000 5555.002.22%195695.0086%86% 215000 6507.342.50%203426.0287%87% 226200 7416.342.75%212517.0287%87% 234900 8521.343.04%221412.0288%88% 246400 年年收收入入工工资资奖奖金金个个税税最最低低测测算算表表 9437.343.25%230496.0288%88% 255200 10353.343

29、.45%239580.0288%88% 264000 11486.343.71%248447.0289%89% 275900 12409.343.88%257524.0289%89% 284800 14256.674.32%265676.6990%90% 297000 16086.674.73%273846.6990%90% 306000 17663.345.05%282270.0282%59% 206500287000 18663.345.18%291270.0280%60% 216000288000 19663.345.31%300270.0278%62% 229400288600 206

30、63.345.44%309270.0276%63% 239400288800 21663.345.55%318270.0274%64% 249600288600 22663.345.67%327270.0272%64% 256000288000 23663.345.77%336270.0270%65% 266500287000 24663.345.87%345270.0269%66% 277200289800 25663.345.97%354270.0267%67% 288100 27576.676.27%362356.6968%68% 299200 29256.676.50%370676.6

31、968%68% 306000 31396.676.83%378536.6969%69% 317400 33556.677.14%386376.6970%70% 329000 35256.677.35%394676.6970%70% 336000 37446.677.64%402486.6971%71% 347900 39656.677.93%410276.6972%72% 360000 41376.678.11%418556.6972%72% 367200 43616.678.39%426316.6973%73% 379600 45346.678.56%434586.6973%73% 3869

32、00 47616.678.82%442316.6974%74% 399600 49356.678.97%450576.6974%74% 407000 51656.679.22%458276.6975%75% 420000 53406.679.37%466526.6975%75% 427500 55736.679.61%474196.6976%76% 440800 57613.349.76%482320.0276%76% 448400 59753.349.96%490180.0276%76% 456000 62808.3410.30%497125.0277%77% 469700 64963.34

33、10.48%504970.0277%77% 477400 68063.3410.80%511870.0278%78% 491400 70233.3410.97%519700.0278%78% 499200 72403.3411.14%527530.0278%78% 507000 75563.3411.45%534370.0279%79% 521400 77748.3411.60%542185.0279%79% 529300 79933.3411.75%550000.0279%79% 537200 83153.3412.05%556780.0280%80% 552000 85353.3412.1

34、9%564580.0280%80% 560000 87650.0112.35%572283.3580%80% 568000 90250.0112.53%579683.3580%80% 576000 94310.0112.92%585623.3581%81% 591300 96930.0113.10%593003.3581%81% 599400 99550.0113.27%600383.3581%81% 607500 103690.0113.64%606243.3582%82% 623200 106330.0113.81%613603.3582%82% 631400 123976.6715.89

35、%605956.6957%38% 296400444600 126586.6716.02%613346.6956%37% 292300442400 129206.6716.15%620726.6955%37% 296000440000 131431.6716.23%628501.6955%36% 291600445500 134066.6716.35%635866.6954%36% 295200442800 136711.6716.47%643221.6953%35% 290500439900 138946.6716.54%650986.6953%35% 294000445200 141606

36、.6716.66%658326.6952%35% 297500442000 最最佳佳奖奖金金区区间间 0 0 0 0 0 0 0 0 0 0 0 07800 015400 024000 032000 510035700 1440036000 2280034200 3000036000 35700 35200 34500 36000 35000 33800 35100 33600 34800 36000 34100 35200 33000 34000 63000143500 72000144000 81400140600 91200140600 101400140400 112000144000

37、 123000143500 130200142800 141900 140800 144000 142600 141000 144000 142100 140000 142800 140400 143100 140400 143000 140000 142500 139200 141600 144000 140300 142600 138600 140800 143000 138600 140700 142800 138000 140000 142000 144000 138700 140600 142500 136800 138600 335400483600 347600497700 36

38、0000504000 364500518400 377200524800 390100539500 394800546000 408000552500 首页 工资期间部门员工号身份证姓名基本工资 2019年5月28日 财务部3333张三20000 2019年5月28日 财务部4444李四18000 2019年5月28日 财务部5555王二17000 2019年5月28日 财务部6666王三16500 累计预扣法下，当月个税与前几个月收入项、扣除项、预缴个税均相关联，故将各月工资计入 岗位工资月度绩效 工龄工资全勤奖 油补及 话补 应应发发小小计计养老保 90001000250 29437.55

39、9687.5409.52 9000100025028250409.52 9000100025027250409.52 9000100025026750409.52 累计预扣法下，当月个税与前几个月收入项、扣除项、预缴个税均相关联，故将各月工资计入 医保失业险基基本本扣扣附附加加扣扣税税基基个个税税税税后后工工资资 102.3825.650003000141000511554035 102.3825.650002000103563 2071.2525641.25 102.3825.650003200 92562.5 1851.2524861.25 102.3825.650002900 94462

40、.5 1831.2524381.25 暂扣实实发发 54035 25641.3 24861.3 24381.3 首页 部门 身份证ID姓名 起扣月份止扣月份 合计房租 3333张三2019-013000 3000 4444李四2019-012000 5555王二2019-013200 6666王三2019-012900 房贷利息子女教育继续教育赡养老人大病医疗 10001000 12002000 14001500 首页 工资期间部门员工号 身份证ID 姓名 基本工资 岗位工资 月度绩效 2019年1月28日 财务部3333张三2000090001000 2019年1月28日 财务部4444李四

41、1800090001000 2019年1月28日 财务部5555王二1700090001000 2019年1月28日 财务部6666王三1650090001000 2019年2月28日 财务部3333张三2000090001000 2019年2月28日 财务部4444李四1800090001000 2019年2月28日 财务部5555王二1700090001000 2019年2月28日 财务部6666王三1650090001000 2019年3月28日 财务部3333张三2000090001000 2019年3月28日 财务部4444李四1800090001000 2019年3月28日 财务部

42、5555王二1700090001000 2019年3月28日 财务部6666王三1650090001000 2019年4月28日 财务部3333张三2000090001000 2019年4月28日 财务部4444李四1800090001000 2019年4月28日 财务部5555王二1700090001000 2019年4月28日 财务部6666王三1650090001000 2019年5月28日 财务部3333张三2000090001000 2019年5月28日 财务部4444李四1800090001000 2019年5月28日 财务部5555王二1700090001000 2019年5月2

43、8日 财务部6666王三1650090001000 工龄工资 全勤奖 油补 及 话补 应发小计 养老保医保失业险 基本扣 附加扣税基个税 25030250 409.52 102.3825.65000300021712.5651.38 25028250 409.52 102.3825.65000200020712.5621.38 25027250 409.52 102.3825.65000320018512.5555.38 25026750 409.52 102.3825.65000290018312.5549.38 25030250 409.52 102.3825.65000300043425

44、 1171.12 25028250 409.52 102.3825.65000200041425 1001.12 25027250 409.52 102.3825.65000320037025627.12 25026750 409.52 102.3825.65000290036625593.12 25030250 409.52 102.3825.65000300065137.5 2171.25 25028250 409.52 102.3825.65000200062137.5 2071.25 25027250 409.52 102.3825.65000320055537.5 1851.25 2

45、5026750 409.52 102.3825.65000290054937.5 1831.25 25030250 409.52 102.3825.65000089850 2471.25 25028250 409.52 102.3825.65000200082850 2071.25 25027250 409.52 102.3825.65000320074050 1851.25 25026750 409.52 102.3825.65000076150 2121.25 250 29437.559687.5 409.52 102.3825.6500001440005415 25028250 409.

46、52 102.3825.650000 105562.5 2271.25 25027250 409.52 102.3825.65000320092562.5 1851.25 25026750 409.52 102.3825.65000097362.5 2121.25 税税后后工工资资暂扣 实实发发 29061.1229061.12 27091.1227091.12 26157.1226157.12 25663.1225663.12 28541.3828541.38 26711.3826711.38 26085.3826085.38 25619.3825619.38 27541.2527541.2

47、5 25641.2525641.25 24861.2524861.25 24381.2524381.25 27241.2527241.25 25641.2525641.25 24861.2524861.25 24091.2524091.25 5373553735 25441.2525441.25 24861.2524861.25 24091.2524091.25 首 页 年年终终奖奖有有坑坑，详详见见下下表表 年年终终奖奖 除除以以1212的的商商 数数 适适用用 税税率率 速速算算扣扣 除除数数 应应纳纳税税额额 3 36 6, ,0 00 00 0. .0 00 03,000.003%1,080.00 36,001.003,000.0810%2103,390.10 38,566.673,213.8910%2103,646.67 1 14 44 4, ,0 00 00 0. .0 00 012,000.0010%21014,190.00 144,001.0012,000.0820%1,41027