2011年终奖个税盲区及测算

盲区1 盲区2 盲区3 盲区4 盲区5 盲区6
18,001.00 54,001.00 108,001.00 420,001.00 660,001.00 960,001.00
年终奖
18,000.00 18,001.00 19,280.00 19,283.33 19,500.00 20,500.00 20,887.50 22,000.00 54,000.00 54,001.00 60,180.00 60,187.50 61,000.00 62,000.00 65,000.00 70,000.00 70,500.00 70,600.00 108,000.00 108,001.00 110,000.00 114,600.00 120,000.00 125,000.00 127,750.00 127,800.00 127,850.00 150,000.00 420,000.00 420,001.00 447,500.00 450,000.00 500,000.00 510,000.00 516,200.00 516,250.00 516,300.00 600,000.00 660,000.00 660,001.00
年终奖盲区
个人实际增加所得低于个 税增加的盲区
起点 截止点 19,283.33 60,187.50 114,600.00 447,500.00 706,538.46 1,120,000.00
个人实际增加所得低于公 司承担50 50% 司承担50%的盲区
起点 19,283.33 60,187.50 114,600.00 447,500.00 706,538.46 1,120,000.00 截止点 20,887.50 70,500.00 127,800.00 516,250.00 861,666.66 2,720,000.00
4,950.20 6,186.00 6,187.50 6,350.00 6,550.00 7,150.00 8,150.00 8,250.00 8,270.00
-4,949.20 -6.00 650.00 1,450.00 3,850.00 7,850.00 8,250.00 8,330.00
-494920.00% -0.10% 0.00% 9.29% 18.13% 35.00% 49.06% 50.0000% 50.18%
-494925.00% -172.50% 0.00% 33.75% 45.88% 49.94% 50.0000% 50.06% 63.21%
19,250.30 27,500.00 28,250.00 43,250.00 46,250.00 48,110.00 48,125.00 48,140.00 73,250.00
备注：B列为个税计算公式，下载可以看到。
464,730.00 464,755.00 464,795.00 493,005.00 564,505.00 565,588.33 565,610.00 623,005.00 629,505.00 541,505.55 618,505.00 629,505.00 635,005.00 728,505.00 1,498,505.00 1,509,505.00 1,553,505.00 1,663,505.00 2,763,505.00
-19,249.30 -1924930.00% 1,750.00 36,750.00 43,750.00 48,090.00 48,125.00 48,160.00 106,750.00 0.00% 5.83% 45.94% 48.61% 49.99% 50.0000% 50.01% 59.31%
30,250.35
4,950.25 5,450.00 6,600.00 7,950.00 9,200.00 9,887.50 9,900.00 9,912.50 15,450.00
-4,949.25 -3,450.00 4,050.00 7,800.00 9,862.50 9,900.00 9,937.50 26,550.00
46,500.00 46,538.46 46,600.00 90,000.00 200,000.00 201,666.66 201,700.00 290,000.00
46,525.00 46,538.46 46,560.00 61,750.00 100,250.00 100,833.33 100,845.00 131,750.00
-25.00 40.00 28,250.00 99,750.00 100,833.33 100,855.00 158,250.00
-0.05% 0.00% 0.09% 31.39% 49.88% 50.0000% 50.002% 54.57%
1.00 140,000.00 160,000.00 170,000.00 340,000.00 1,740,000.00 1,760,000.00 1,840,000.00 2,040,000.00 4,040,000.00
241,770.00 241,783.46 241,805.00 256,995.00 295,495.00 296,078.33 296,090.00 326,995.00 330,495.00 418,495.45 481,495.00 490,495.00 494,995.00 571,495.00 1,201,495.00 1,210,495.00 1,246,495.00 1,336,495.00 2,236,495.00
个人所得 个人实际所 增加/ 个税增加额 增加/公司 得增加额 承担增加
1,155.10 1,283.00 1,283.33 1,305.00 1,405.00 1,443.75 1,555.00 -1,154.10 -3.00 195.00 1,095.00 1,443.75 2,445.00 -115410.00% -0.23% 0.00% 13.00% 43.80% 50.0000% 61.13%
88,000.45 151,000.00 160,000.00 164,500.00 241,000.00 871,000.00 880,000.00 916,000.00 1,006,Fra Baidu bibliotek00.00 1,906,000.00
-87,999.45 -8799945.00% -11,000.00 5,500.00 99,000.00 869,000.00 880,000.00 924,000.00 1,034,000.00 2,134,000.00 -7.86% 0.00% 3.24% 29.12% 49.94% 50.0000% 50.22% 50.69% 52.82%
-30,249.35 -3024935.00%
706,500.00 706,538.46 706,600.00 750,000.00 860,000.00 861,666.66 861,700.00 950,000.00 960,000.00 960,001.00 1,100,000.00 1,120,000.00 1,130,000.00 1,300,000.00 2,700,000.00 2,720,000.00 2,800,000.00 3,000,000.00 5,000,000.00
个人实际所 公司承担增 年终奖个税 得 加额
540.00 1,695.10 1,823.00 1,823.33 1,845.00 1,945.00 1,983.75 2,095.00 5,295.00 10,245.20 11,481.00 11,482.50 11,645.00 11,845.00 12,445.00 13,445.00 13,545.00 13,565.00 21,045.00 25,995.25 26,495.00 27,645.00 28,995.00 30,245.00 30,932.50 30,945.00 30,957.50 36,495.00 103,995.00 123,245.30 131,495.00 132,245.00 147,245.00 150,245.00 152,105.00 152,120.00 152,135.00 177,245.00 195,245.00 225,495.35 17,460.00 16,305.90 17,457.00 17,460.00 17,655.00 18,555.00 18,903.75 19,905.00 48,705.00 43,755.80 48,699.00 48,705.00 49,355.00 50,155.00 52,555.00 56,555.00 56,955.00 57,035.00 86,955.00 82,005.75 83,505.00 86,955.00 91,005.00 94,755.00 96,817.50 96,855.00 96,892.50 113,505.00 316,005.00 296,755.70 316,005.00 317,755.00 352,755.00 359,755.00 364,095.00 364,130.00 364,165.00 422,755.00 464,755.00 434,505.65 1.00 1.00 27,500.00 30,000.00 80,000.00 90,000.00 96,200.00 96,250.00 96,300.00 180,000.00 1.00 2,000.00 6,600.00 12,000.00 17,000.00 19,750.00 19,800.00 19,850.00 42,000.00 1.00 6,180.00 6,187.50 7,000.00 8,000.00 11,000.00 16,000.00 16,500.00 16,600.00 1.00 1,280.00 1,283.33 1,500.00 2,500.00 2,887.50 4,000.00