年終獎(jiǎng)與工資的方案選擇模型

,,,,,

,,方案,序號(hào),金額

,,請(qǐng)輸入您的全年稅前工資數(shù),1,"600,000.00"

,,請(qǐng)輸入您的全年年終獎(jiǎng)數(shù),2,"1,000,000.00"

,,請(qǐng)輸入您的全年累計(jì)個(gè)人承擔(dān)的三險(xiǎn)一金,3,"20,000.00"

,,請(qǐng)輸入您的全年累計(jì)6項(xiàng)專項(xiàng)附加,4,"15,000.00"

,,您應(yīng)選擇的方案是：,5,方案2

,,方案1：年終獎(jiǎng)與工資分別算個(gè)人所得稅,6,

,,一、年終獎(jiǎng)應(yīng)繳個(gè)稅計(jì)算,7,

,,年終獎(jiǎng)金額,8=2,"1,000,000.00"

,,按財(cái)稅〔2018〕164號(hào)文號(hào)計(jì)算年終獎(jiǎng)應(yīng)繳個(gè)稅,9,"434,840.00"

,,二、工資全年應(yīng)繳個(gè)人所得稅計(jì)算,10,

,,全年工資（不含年終獎(jiǎng)）,11=1,"600,000.00"

,,可扣除的費(fèi)用（6萬(wàn)/年）,12,"60,000.00"

,,全年專項(xiàng)扣除金額（全年三險(xiǎn)一金）,13=3,"20,000.00"

,,全年專項(xiàng)附加扣除金額,14=4,"15,000.00"

,,全年應(yīng)納稅所得額,15=11-12-13-14,"505,000.00"

,,全年應(yīng)繳個(gè)人所得稅,16,"98,580.00"

,,三、工資與年終獎(jiǎng)合計(jì)全年應(yīng)繳個(gè)人所得稅,17=9+16,"533,420.00"

,,方案2：年終獎(jiǎng)與工資合并計(jì)入綜合所得算個(gè)人所得稅,18,

,,全年工資（不含年終獎(jiǎng)）,19=1,"600,000.00"

,,全年年終獎(jiǎng),20=2,"1,000,000.00"

,,可扣除的費(fèi)用（6萬(wàn)/年）,21,"60,000.00"

,,全年專項(xiàng)扣除金額（全年三險(xiǎn)一金）,22=3,"20,000.00"

,,全年專項(xiàng)附加扣除金額,23=4,"15,000.00"

,,全年應(yīng)納稅所得額,24=19+20-21-22-23,"1,505,000.00"

,,工資與年終獎(jiǎng)全年應(yīng)繳個(gè)人所得稅,25,"495,330.00"

,,注：本表僅需要預(yù)測(cè)人填寫前4行數(shù)據(jù)，其它行次無(wú)須填寫,,

,,新個(gè)稅法下年終獎(jiǎng)臨界點(diǎn)一覽表,,

,,下臨界點(diǎn),上臨界點(diǎn),

,,"36,000.00","39,000.00",

,,"144,000.00","161,000.00",

,,"300,000.00","319,000.00",

,,"420,000.00","448,000.00",

,,"660,000.00","707,000.00",

,,"960,000.00","1,120,000.00",

,,注：1、如果年終獎(jiǎng)金額落在上下臨界點(diǎn)間，可能導(dǎo)致多發(fā)錢，而到手的凈收入少。,,