年终奖个税陷进课件

,单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,2016-03-09,#,谁动了我的年终奖？,年终奖个税问题探析,多发一块钱，为神魔我拿的竟然少了！,少了！,为什么要这样待我啊！,工资个税计算规则：,2011,年,9,月实施,境内员工：,个税,=(,税前工资,3500)x,对应税率,税率对应的速算扣除数,境外员工：,个税,=(,税前工资,4800)x,对应税率,税率对应的速算扣除数,工资个税,的计算规则,级数,全月应纳税所得额,税率,%,速算扣除数（元）,税前工资的拐点,个税税率的变化,一,不超过,1500,元,3%,0,3500,从,0,到,3%,二,超过,1500,元至,4500,元,10%,105,5000,从,3%,到,10%,三,超过,4500,元至,9000,元,20%,555,8000,从,10%,到,20%,四,超过,9000,元至,35000,元,25%,1005,12500,从,20%,到,25%,五,超过,35000,元至,55000,元,30%,2755,38500,从,25%,到,30%,六,超过,55000,元至,80000,元,35%,5505,58500,从,30%,到,35%,七,超过,80000,元,45%,13505,83500,从,35%,到,45%,工资个税的函数图像,工资个,税的数学意义,一次函数：,y=kx+a,y,：个税值,x,：税前工资,k,：税率,a,：速算扣除数,分段的一次函数：,x,的取值范围决定了税率,k,的值,工资个税的临界点,税前工资,应纳税额,对应税率,速算扣除数,个税,税后收入,3500.00,0.00,0.00%,0.00,0.00,3500.00,5000.00,1500.00,3.00%,0.00,45.00,4955.00,5000.00,1500.00,10.00%,105.00,45.00,4955.00,8000.00,4500.00,10.00%,105.00,345.00,7655.00,8000.00,4500.00,20.00%,555.00,345.00,7655.00,12500.00,9000.00,20.00%,555.00,1245.00,11255.00,12500.00,9000.00,25.00%,1005.00,1245.00,11255.00,38500.00,35000.00,25.00%,1005.00,7745.00,30755.00,38500.00,35000.00,30.00%,2755.00,7745.00,30755.00,58500.00,55000.00,30.00%,2755.00,13745.00,44755.00,58500.00,55000.00,35.00%,5505.00,13745.00,44755.00,83500.00,80000.00,35.00%,5505.00,22495.00,61005.00,83500.00,80000.00,45.00%,13505.00,22495.00,61005.00,年终奖个税计算规则：,2011,年,9,月实施,境内,/,境外员工：,税前年终奖金额,/12,对应税率,年终奖个税,=,税前年终奖金额,x,对应税率,-,税率对应的速算扣除数,是减一个速算扣除数噢！,年终奖个税的函数图像,年终奖,个,税的临界点,税前年终奖,应纳税级,对应税率,速算扣除数,个税,税后年终奖,18000.00,1500.00,3.00%,0.00,540.00,17460.00,18001.00,1500.08,10.00%,105.00,1695.10,16305.90,54000.00,4500.00,10.00%,105.00,5295.00,48705.00,54001.00,4500.08,20.00%,555.00,10245.20,43755.80,108000.00,9000.00,20.00%,555.00,21045.00,86955.00,108001.00,9000.08,25.00%,1005.00,25995.25,82005.75,420000.00,35000.00,25.00%,1005.00,103995.00,316005.00,420001.00,35000.08,30.00%,2755.00,123245.30,296755.70,660000.00,55000.00,30.00%,2755.00,195245.00,464755.00,660001.00,55000.08,35.00%,5505.00,225495.35,434505.65,960000.00,80000.00,35.00%,5505.00,330495.00,629505.00,960001.00,80000.08,45.00%,13505.00,418495.45,541505.55,年终奖的个税,GAP,到底有多大？,用临界点的税前值在两个税级中计算：,税前年终奖,税级选择,税率,速算扣除数,个税,税差,差了,n,个速算扣除数,18,000.00,选择第一档,3.00%,0.00,540.00,1155.00,11.00,18,000.00,选择第二档,10.00%,105.00,1,695.00,54,000.00,选择第二档,10.00%,105.00,5,295.00,4950.00,11.00,54,000.00,选择第三档,20.00%,555.00,10,245.00,108,000.00,选择第三档,20.00%,555.00,21,045.00,4950.00,11.00,108,000.00,选择第四档,25.00%,1005.00,25,995.00,420,000.00,选择第四档,25.00%,1005.00,103,995.00,19250.00,11.00,420,000.00,选择第五档,30.00%,2755.00,123,245.00,660,000.00,选择第五档,30.00%,2755.00,195,245.00,30250.00,11.00,660,000.00,选择第六档,35.00%,5505.00,225,495.00,960,000.00,选择第六档,35.00%,5505.00,330,495.00,88000.00,11.00,960,000.00,选择第七档,45.00%,13505.00,418,495.00,如何才能真正解决年终奖陷阱？,期待计税规则的调整？,真正实现分段计算，将年终奖拆分到各个对应税率的区间中，每段对应每段的税率。,发的时候多留神！：,采用彻底的分段计算月工资个税的结果,税前工资,应纳税额,对应税率,速算扣除数,个税,税后收入,5000.00,1500.00,3.00%,0.00,45.00,4955.00,5000.00,1500.00,10.00%,105.00,45.00,4955.00,8000.00,4500.00,10.00%,105.00,345.00,7655.00,5000.00,1500.00,3.00%,45.00,4955.00,3000.00,3000.00,10.00%,300.00,2700.00,50000.00,46500.00,30.00%,2755.00,11195.00,38805.00,5000.00,1500.00,3.00%,45.00,4955.00,3000.00,3000.00,10.00%,300.00,2700.00,4500.00,4500.00,20.00%,900.00,3600.00,26000.00,26000.00,25.00%,6500.00,19500.00,11500.00,11500.00,30.00%,3450.00,8050.00,