年终奖雷区测试及注意说明

,,,,年终奖雷区测试及注意说明,,,,,,,,,,,

级数,全月应纳税所得额,税率,速算扣除数,年终奖（税前）,,年终奖（税后）,,平衡点,年终奖雷区（税前）,,全月应纳税所得额,,,,

,（含税级距）

,%,（元）

,下限,上限,下限,上限,（税前）,≦下限,≧上限,（不含税级距）

,,,,

一

,不超过1500元的,3,-.0,-,"18,000.00",-.00,"17,460.00",,,,不超过1455元的,,,,

二

,超过1500元至4500元的部分

,10,105,"18,000.00","54,000.00","16,305.00","48,705.00","19,283.33","18,000.00","19,283.33",超过1455元至4155元的部分

,,,,

三

,超过4500元至9000元的部分

,20,555,"54,000.00","108,000.00","43,755.00","86,955.00","60,187.50","54,000.00","60,187.50",超过4155元至7755元的部分

,,,,

四

,超过9000元至35000元的部分,25,"1,005","108,000.00","420,000.00","82,005.00","316,005.00","114,600.00","108,000.00","114,600.00",超过7755元至27255元的部分,,,,

五

,超过35000元至55000元的部分

,30,"2,755","420,000.00","660,000.00","296,755.00","464,755.00","447,500.00","420,000.00","447,500.00",超过27255元至41255元的部分,,,,

六

,超过55000元至80000元的部分

,35,"5,505","660,000.00","960,000.00","434,505.00","629,505.00","706,538.46","660,000.00","706,538.46",超过41255元至57505元的部分

,,,,

七

,超过80000元的部分

,45,"13,505","96,000,000.00",-,"52,813,505.00","13,505.00","1,120,000.00","96,000,000.00","1,120,000.00",超过57505元的部分

,,,,

,注：年终奖按目前税法计算测试说明，有几段金额区间的年终奖如果发给职员，职员不光不能税后多拿到钱，反而会少拿到手钱，及年终奖雷区；所以发年终奖金时应注意在：小于等于雷区的下限金额，或大于等于雷区的上限金额。,,,,,,,,,,,,,,

序号,姓名,合计奖金,2012年12月实发工资,不满3500人员的工资,可弥补差额,应税年终奖,应税年终奖/12,%,速算扣除,应扣奖金所得税,税后所得,税前差异,税后差异,税差,税前税后差异的差异

25,A,"5,000",3800,0,0,5000,416.67,3%,,150.00,4850.00,,,,

25,B,"8,000",4867.8,0,0,"8,000.00",666.67,3%,,240.00,7760.00,3000.00,2910.00,90,90

25,C,"10,000",4867.8,0,0,"10,000.00",833.33,3%,,300.00,9700.00,2000.00,1940.00,60,60

25,A,"12,000",4867.8,0,0,"12,000.00","1,000.00",3%,,360.00,11640.00,2000.00,1940.00,60,60

25,B,"17,000",4867.8,0,0,"17,000.00","1,416.67",3%,,510.00,16490.00,5000.00,4850.00,150,150

25,C,"17,500",4867.8,0,0,"17,500.00","1,458.33",10%,105,1645.00,15855.00,5500.00,4215.00,1135,1285

25,小白,"19,280",3000,3000,500,"19,280.00","1,606.67",10%,105,1823.00,17457.00,1780.00,1602.00,178,178

25,小张,"19,283",3200,3200,300,"19,283.33","1,606.94",10%,105,1823.33,17460.00,3.33,3.00,0.33,0.33

25,小王,"20,000",3500,3500,0,20000,"1,666.67",10%,105,1895.00,18105.00,716.67,645.00,71.67,71.67

25,李四,"18,000.00",4867.8,0,0,"18,000.00","1,500.00",3%,,540.00,17460.00,500.00,1605.00,-1355,-1105

25,李四,"18,500.00",4867.8,0,0,"18,500.00","1,541.67",10%,105,1745.00,16755.00,500.00,-705.00,1205,1205

25,李四,"19,000",4867.8,0,0,"19,000.00","1,583.33",10%,105,1795.00,17205.00,1000.00,-255.00,50,1255

25,李四,"19,280",4867.8,0,0,"19,280.00","1,606.67",10%,105,1823.00,17457.00,1280.00,-3.00,28,1283

25,李四,"19,283.33",4867.8,0,0,"19,283.33","1,606.94",10%,105,1823.33,17460.00,1283.33,0.00,0.33,1283.33

25,李四,"28,000",4867.8,0,0,28000,"2,333.33",10%,105,2695.00,25305.00,8716.67,7845.00,871.67,871.67

25,李四,"30,000",4867.8,0,0,30000,"2,500.00",10%,105,2895.00,27105.00,2000.00,1800.00,200,200

25,李四,"35,000",4867.8,0,0,35000,"2,916.67",10%,105,3395.00,31605.00,5000.00,4500.00,500,500

25,李四,"40,000",4867.8,0,0,40000,"3,333.33",10%,105,3895.00,36105.00,5000.00,4500.00,500,500

25,李四,"54,000",4867.8,0,0,54000,"4,500.00",10%,105,5295.00,48705.00,14000.00,12600.00,1400,1400

25,李四,"55,000",4867.8,0,0,55000,"4,583.33",20%,555,10445.00,44555.00,1000.00,-4150.00,5150,5150

25,李四,"60,000",4867.8,0,0,60000,"5,000.00",20%,555,11445.00,6000.00,5000.00,"-42,705.00",1000,47705

25,李四,"60,188",4867.8,0,0,60187.5,"5,015.63",20%,555,11482.50,48705.00,6187.50,0.00,37.5,6187.5

25,李四,"65,000",4867.8,0,0,65000,"5,416.67",20%,555,12445.00,52555.00,4812.50,3850.00,962.5,962.5

25,李四,"70,000",4867.8,0,0,70000,"5,833.33",20%,555,13445.00,56555.00,5000.00,4000.00,1000,1000

25,李四,"100,000",4867.8,0,0,100000,"8,333.33",20%,555,19445.00,80555.00,30000.00,24000.00,6000,6000

25,李四,"108,000",4867.8,0,0,108000,"9,000.00",20%,555,21045.00,86955.00,8000.00,6400.00,1600,1600

25,李四,"114,000",4867.8,0,0,114000,"9,500.00",25%,"1,005",27495.00,86505.00,6000.00,-450.00,6450,6450

25,李四,"114,600",4867.8,0,0,114600,"9,550.00",25%,"1,005",27645.00,86955.00,6600.00,0.00,150,6600

25,李四,"165,000",4867.8,0,0,165000,"13,750.00",25%,"1,005",40245.00,124755.00,50400.00,37800.00,12600,12600

25,李四,"170,000",4867.8,0,0,170000,"14,166.67",25%,"1,005",41495.00,128505.00,5000.00,3750.00,1250,125