新版个人所得税最优分配计算表

1、年终奖、年薪差个人所得税筹划方案测年薪：600,000.00 兀起测月薪20,000.00 兀测算级距每月应发月计税工每月扣税12个月年终奖年薪差额作为年终奖工资资全年工资个人所科税小计（年薪计算税率基数税率速算扣除数代扣个税21,000.0021,000.003,370.00252,000.0040,440.00348,000.00348,000.00:25%1,005.0085,995.0022,000.0022,000.003,620.00264,000.0043,440.00336,000.00336,000.0025%1,005.0082,995.0023,000.0023,000.

2、003,870.00276,000.0046,440.00324,000.00324,000.00P 25%1,005.0079,995.0024,000.0024,000.004,120.00288,000.0049,440.00312,000.00312,000.00:25%1,005.0076,995.0025,000.0025,000.004,370.00300,000.0052,440.00300,000.00300,000.0025%1,005.0073,995.0026,000.0026,000.004,620.00312,000.0055,440.00288,000.00288

3、,000.0025%1,005.0070,995.0027,000.0027,000.004,870.00324,000.0058,440.00276,000.00276,000.00:25%1,005.0067,995.0028,000.0028,000.005,120.00336,000.0061,440.00264,000.00264,000.0025%1,005.0064,995.0029,000.0029,000.005,370.00348,000.0064,440.00252,000.00252,000.0025%1,005.0061,995.0030,000.0030,000.0

4、05,620.00360,000.0067,440.00240,000.00240,000.00r 25%1,005.0058,995.0031,000.0031,000.005,870.00372,000.0070,440.00228,000.00228,000.0025%1,005.0055,995.0032,000.0032,000.006,120.00384,000.0073,440.00216,000.00216,000.0025%1,005.0052,995.0033,000.0033,000.006,370.00396,000.0076,440.00204,000.00204,0

5、00.00r 25%1,005.0049,995.0034,000.0034,000.006,620.00408,000.0079,440.00192,000.00192,000.0025%1,005.0046,995.0035,000.0035,000.006,870.00420,000.0082,440.00180,000.00180,000.00r 25%1,005.0043,995.0036,000.0036,000.007,120.00432,000.0085,440.00168,000.00168,000.00r 25%1,005.0040,995.0037,000.0037,00

6、0.007,370.00444,000.0088,440.00156,000.00156,000.0025%1,005.0037,995.0038,000.0038,000.007,620.00456,000.0091,440.00144,000.00144,000.0025%1,005.0034,995.0039,000.0039,000.007,895.00468,000.0094,740.00132,000.00132,000.00r 25%1,005.0031,995.0040,000.0040,000.008,195.00480,000.0098,340.00120,000.0012

7、0,000.0025%1,005.0028,995.0041,000.0041,000.008,495.00492,000.00101,940.00108,000.00108,000.0020%555.0021,045.0042,000.0042,000.008,795.00504,000.00105,540.0096,000.0096,000.00r 20%555.0018,645.0043,000.0043,000.009,095.00516,000.00109,140.0084,000.0084,000.0020%555.0016,245.0044,000.0044,000.009,39

8、5.00528,000.00112,740.0072,000.0072,000.0020%555.0013,845.0045,000.0045,000.009,695.00540,000.00116,340.0060,000.0060,000.00r 20%555.0011,445.0046,000.0046,000.009,995.00552,000.00119,940.0048,000.0048,000.0010%105.004,695.0047,000.0047,000.0010,295.00564,000.00123,540.0036,000.0036,000.0010%105.003

9、,495.0048,000.0048,000.0010,595.00576,000.00127,140.0024,000.0024,000.00r 10%105.002,295.0049,000.0049,000.0010,895.00588,000.00130,740.0012,000.0012,000.003%-360.0050,000.0050,000.0011,195.00600,000.00134,340.00-0%-51,000.0051,000.0011,495.00612,000.00137,940.00-12,000.00-12,000.00r 0%-52,000.0052,

10、000.0011,795.00624,000.00141,540.00-24,000.00-24,000.000%-53,000.0053,000.0012,095.00636,000.00145,140.00-36,000.00-36,000.000%-54,000.0054,000.0012,395.00648,000.00148,740.00-48,000.00-48,000.00r 0%-55,000.0055,000.0012,695.00660,000.00152,340.00-60,000.00-60,000.000%-56,000.0056,000.0012,995.00672

11、,000.00155,940.00-72,000.00-72,000.000%-57,000.0057,000.0013,295.00684,000.00159,540.00-84,000.00-84,000.00r 0%-58,000.0058,000.0013,595.00696,000.00163,140.00-96,000.00-96,000.000%-59,000.0059,000.0013,920.00708,000.00167,040.00-108,000.00-108,000.000%-60,000.0060,000.0014,270.00720,000.00171,240.0

12、0-120,000.00-120,000.00r 0%-61,000.0061,000.0014,620.00732,000.00175,440.00-132,000.00-132,000.000%-62,000.0062,000.0014,970.00744,000.00179,640.00-144,000.00-144,000.000%-63,000.0063,000.0015,320.00756,000.00183,840.00-156,000.00-156,000.00r 0%-64,000.0064,000.0015,670.00768,000.00188,040.00-168,00

13、0.00-168,000.000%-65,000.0065,000.0016,020.00780,000.00192,240.00-180,000.00-180,000.000%-66,000.0066,000.0016,370.00792,000.00196,440.00-192,000.00-192,000.00r 0%67,000.0067,000.0016,720.00804,000.00200,640.00-204,000.00-204,000.000%-68,000.0068,000.0017,070.00816,000.00204,840.00-216,000.00-216,00

14、0.000%69,000.0069,000.0017,420.00828,000.00209,040.00-228,000.00-228,000.000%-70,000.0070,000.0017,770.00840,000.00213,240.00-240,000.00-240,000.000%-50,000.0050,000.0011,195.00600,000.00134 340 00-0%-说明1年薪差或年终奖18000.01元比18000元多1分钱，多交个人所得税：1156元；年薪差或年终奖54000.01元比54000元多1分钱，多交个人所得税：4950元；年薪差或年终奖10800

15、0.01元比108000元多1分钱，多交个人所得税：4950元；年薪差或年终奖420000.01元比420000元多1分钱，多交个人所得税：19300元；年薪差或年终奖660000.01元比660000元多1分钱，多交个人所得税：30200元；年薪差或年终奖960000.01元比960000元多1分钱，多交个人所得税：88000元；2、本测算表使用方便，全部公式设置,测算时只需输入年薪、起测月薪、测算级距、税前扣除合计四项数据。如果最后一栏的 最佳”显示在表中最上方一行，则以千为单位改小起测月薪，如果最佳”显示在倒数第二行，则以千为单位改大起测月3、 测试栏不够，在最后一行上方插入，然后复制相

16、关公式，即可（最后一行不要删，否则公式难修改）。4、如果有税前扣除项目，测算结果会有几个方案符合要求，在这种情况下，选择月发放金额最大为最佳方案。方案测算表1,000.00 元税前扣除合计0.00 兀扣税合计个人实得税案万符合方万案最优实发奖金后工资总额排序案月薪再排万案262,005.00126,435.00473,565.005-2253,005.00126,435.00473,565.005-2244,005.00126,435.00473,565.005-2235,005.00126,435.00473,565.005-2226,005.00126,435.00473,565.005-

17、2217,005.00126,435.00473,565.005-2208,005.00126,435.00473,565.005-2199,005.00126,435.00473,565.005-2190,005.00126,435.00473,565.005-2181,005.00126,435.00473,565.005-2172,005.00126,435.00473,565.005-2163,005.00126,435.00473,565.005-2154,005.00126,435.00473,565.005-2145,005.00126,435.00473,565.005-213

18、6,005.00126,435.00473,565.005-2127,005.00126,435.00473,565.005-2118,005.00126,435.00473,565.005-2109,005.00126,435.00473,565.005-2100,005.00126,735.00473,265.0024-291,005.00127,335.00472,665.0026-286,955.00122,985.00477,015.00141,000.001最佳77,355.00124,185.00475,815.002-267,755.00125,385.00474,615.00

19、4-258,155.00126,585.00473,415.0023-248,555.00127,785.00472,215.0027-243,305.00124,635.00475,365.003-232,505.00127,035.00472,965.0025-221,705.00129,435.00470,565.0028-211,640.00131,100.00468,900.0029-2-134,340.00465,660.0030-2-12,000.00137,940.00462,060.0032-2-24,000.00141,540.00458,460.0033-2-36,000.00145,140.00454,860.0034-2-48,000.0