2019年最新员工全年个税计算工资表模板(含有6项专项扣除计算公式).doc

1、姓名身份证号收入费用固定工资补贴绩效等收入小计基本养老保险123456=3+4+578员工 130,000.0030,000.005,000.004,500.00员工 230,000.0030,000.005,000.004,500.00员工 330,000.0030,000.005,000.004,500.00员工 430,000.0030,000.005,000.004,500.00员工 530,000.0030,000.005,000.004,500.00员工 630,000.0030,000.005,000.004,500.00员工 730,000.0030,000.005,000.0

2、04,500.00员工 830,000.0030,000.005,000.004,500.00员工 930,000.0030,000.005,000.004,500.00员工 1030,000.0030,000.005,000.004,500.00员工 1130,000.0030,000.005,000.004,500.00员工 1230,000.0030,000.005,000.004,500.00合计360,000.000.000.00360,000.0060,000.0054,000.001、本表适用于每月单位支付工资时扣缴税款的计算；2、本表未考虑非居民个人的工资计算；3、本表未考虑各

3、种免税收入、捐赠扣除、减免税的计算；专项扣除基本医疗保险失业保险住房公积金专项扣除小计赡养老人子女教育9101112=8+9+10+1113144,500.002,000.004,500.002,000.004,500.002,000.004,500.002,000.004,500.002,000.004,500.002,000.004,500.002,000.004,500.002,000.004,500.002,000.004,500.002,000.004,500.002,000.004,500.002,000.000.000.000.0054,000.0024,000.000.00专项

4、附加扣除其他扣继续教育住房租金住房贷款利息专项附加小计年金商业健康保险15161718=13+14+15+16+1192072,000.002,000.002,000.002,000.002,000.002,000.002,000.002,000.002,000.002,000.002,000.002,000.000.000.000.0024,000.000.000.00其他扣除税延养老保险其他扣除小计当月应纳税所得额2122=20+2123=6-7-12-18-220.0018,500.000.0018,500.000.0018,500.000.0018,500.000.0018,500.0

5、00.0018,500.000.0018,500.000.0018,500.000.0018,500.000.0018,500.000.0018,500.000.0018,500.000.000.00222,000.00税款计算累计应纳税所得额累计应纳税额前期累计已缴税24=23+ 上月 24 列， 1 月 25=24* 预扣税率 -速额26= 上月 25 列， 1本列等于 23 列算扣除数月本列为零222,000.0027,480.0023,780.00222,000.0027,480.0023,780.00222,000.0027,480.0023,780.00222,000.0027,480.0023,780.00222,000.0027,480.0023,780.00222,000.0027,480.0023,780.00222,000.0027,480.0023,780.00222,000.0027,480.0023,780.00222,000.0027,480.0023,780.00222,000.0027,480.0023,780.00222,000.0027,480.0023,780.00222,000.0027,480.0023,780.002,664,000.00329,760.00285,360.00本月应补税额27=25-263,700.003,7