2019年个税计算方式

1、JESA-A-08-16-I级级数数Level应应纳纳税税工工薪薪收收入入Taxable Salary上上一一范范围围上上限限Upper Limit ofPrevious Level税税率率Tax Rate扣扣除除数数Fast Deduction级数001不超过3600元的部分36,000.003%-12超过36000元至144000元的部分144,000.0010%2,520.0023144000元到300000元的部分300,000.0020%16,920.0034超过9000元至35000元部分More than 9000RMB to 35000RMB420,000.0025%31,92

2、0.0045超过35000元至55000元部分More than 35000RMB to 55000RMB660,000.0030%52,920.0056超过55000元至80000元部分More than 55000RMB to 80000RMB960,000.0035%85,920.0067超过80000元部分More than 80000RMB960,000.0045%181,920.007中国员工不扣税基数Basic deduction(Chinese)3500中国员工不扣税基数Basic deduction(Chinese)JESA-A-08-16-I外籍员工不扣税基数Basic D

3、eduction (Non-Chinese)4800外籍员工不扣税基数Basic Deduction (Non-Chinese)按税额倒推归属税率档次0-3.00%36,000.001,080.0010.00%10000.03144,000.0011,880.0020.00%13000.1300,000.0043,080.0025.00%400000.2420,000.0073,080.0030.00%10800.1660,000.00145,080.0035.00%10810.1960,000.00250,080.0045.00%1960,000.00JESA-A-08-16-I全月应纳税所

4、得额上上一一范范围围上上限限Upper Limit ofPrevious Level税税率率Tax Rate扣扣除除数数FastDeduction不超过3000元的-3%-超过3000元至12000元的部分3,000.0010%210.00超过12000元至25000元的部分12,000.0020%1,410.00超过25000元至35000元的部分25,000.0025%2,660.00超过35000元至55000元的部分35,000.0030%4,410.00超过55000元至80000元的部分55,000.0035%7,160.00超过80000元的部分80,000.0045%15,16

5、0.005000JESA-A-08-16-I5000取值范围月份姓名基本工资加班工资总额养老金(个人）医疗（个人）=201901201901张三10,000.0010,000.00640.00160.00=201902201902张三10,000.0010,000.00640.00160.00=201903201903张三10,000.0010,000.00640.00160.00=201904201904张三10,000.0010,000.00720.00180.00=201905201905张三10,000.0010,000.00720.00180.00=201906201906张三10,

6、000.0010,000.00720.00180.00=201907201907张三10,000.0010,000.00720.00180.00=201908201908张三10,000.0010,000.00720.00180.00=201909201909张三10,000.0010,000.00720.00180.00=201910201910张三10,000.0010,000.00720.00180.00=201911201911张三10,000.0010,000.00720.00180.00=201912201912张三10,000.0010,000.00720.00180.00失业（

7、个人）公积金（个人）专项扣除应税工资当月个税税后工资累计税率档次40.00560.000.008,600.00108.008,492.003.00%40.00560.000.008,600.00108.008,492.003.00%40.00560.003000.005,600.0018.008,582.003.00%45.00560.001000.007,495.0074.858,420.153.00%45.00560.001000.007,495.0074.858,420.153.00%45.00560.001000.007,495.0074.858,420.153.00%45.00630

8、.001000.007,425.0072.758,352.253.00%45.00630.001000.007,425.0072.758,352.253.00%45.00630.001000.007,425.0072.758,352.253.00%45.00630.001000.007,425.0072.758,352.253.00%45.00630.001000.007,425.0072.758,352.253.00%45.00630.001000.007,425.0072.758,352.253.00%累计应税工资本年累计个税社保基数公积金基数3,600.00108.00800080007,200.00216.00800080007,800.00234.008000800010,295.00308.859000800012,790.00383.709000800015,285.00458.559000800017,710