2018年新个税税率计算表Excel模板

年终奖除以12的商

数适用税率速算扣除数

18,000.001,500.003%0 18,001.001,500.0810%105 19,283.331,606.9410%105 54,000.004,500.0010%105 54,001.004,500.0820%555 60,187.505,015.6320%555 108,000.009,000.0020%555 108,001.009,000.0825%1,005 114,600.009,550.0025%1,005 420,000.0035,000.0025%1,005 420,001.0035,000.0830%2,755 447,500.0037,291.6730%2,755 660,000.0055,000.0030%2,755 660,001.0055,000.0835%5,505 706,538.4658,878.2135%5,505 960,000.0080,000.0035%5,505 960,001.0080,000.0845%13,505 1,120,000.0093,333.3345%13,505

年终奖除以12的商

数

适用税率速算扣除数

2018年10月个税修改前年终

2018年10-12月份个税修改后年

36,000.003,000.003%0 36,001.003,000.0810%210 38,566.673,213.8910%210 144,000.0012,000.0010%210 144,001.0012,000.0820%1,410 160,500.0013,375.0020%1,410 300,000.0025,000.0020%1,410 300,001.0025,000.0825%2,660 318,333.3326,527.7825%2,660 420,000.0035,000.0025%2,660 420,001.0035,000.0830%4,410 447,500.0037,291.6730%4,410 660,000.0055,000.0030%4,410 660,001.0055,000.0835%7,160 706,538.4658,878.2135%7,160 960,000.0080,000.0035%7,160 960,001.0080,000.0845%15,160 1,120,000.0093,333.3345%15,160

个税修改前年终奖“坑”表

应纳税额多发奖金数额增加税额税后数额

5400017,460.00 1,695.1011,155.1016,305.90

1,823.331,283.331,283.3317,460.00

5,295.000048,705.00

10,245.2014,950.2043,755.80

11,482.506,187.506,187.5048,705.00

21,045.000086,955.00

25,995.2514,950.2582,005.75

27,645.006,600.006,600.0086,955.00

103,995.0000316,005.00

123,245.30119,250.30296,755.70

131,495.0027,500.0027,500.00316,005.00

195,245.0000464,755.00

225,495.35130,250.35434,505.65

241,783.4646,538.4646,538.46464,755.00

330,495.0000629,505.00

418,495.45188,000.45541,505.55

490,495.00160,000.00160,000.00629,505.00

份个税修改后年终奖“坑”表

应纳税额多发奖金数额增加税额税后数额

1,080.0034,920.00 3,390.10 1.002,310.1032,610.90 3,646.672,566.672,566.6734,920.00 14,190.00129,810.00 27,390.20 1.0013,200.20116,610.80 30,690.0016,500.0016,500.00129,810.00 58,590.00241,410.00 72,340.25 1.0013,750.25227,660.75 76,923.3318,333.3318,333.33241,410.00 102,340.00317,660.00 121,590.30 1.0019,250.30298,410.70 129,840.0027,500.0027,500.00317,660.00 193,590.00466,410.00 223,840.35 1.0030,250.35436,160.65 240,128.4646,538.4646,538.46466,410.00 328,840.00631,160.00 416,840.45 1.0088,000.45543,160.55 488,840.00160,000.00160,000.00631,160.00

函数公式

年终奖

是否在坑根据左边两个表，判断，结果“是”/“否适用税率年终奖/12,找税率

速算扣除数年终奖/12,找速算扣除数

应纳税额年终奖*税率-速算扣除数