年终奖计税方法

又发年终奖了，快来计算一下税收哈，不过好像和去年发的一样。。。

由于年终奖金可以享受*分摊计税的优惠政策，因此我们的工资和奖金是分开计税的，因此“税额”= 工资税额 + 奖金税额   工资税额   = （纳税基数 – 免税基数）* 税率 – 速扣数 年终奖税额 =  年终奖 * 税率（年终奖总额/12个月后所对应的税率）- 速扣数   个人所得税计算公式：  

全月应纳税所得额	税率	速算
不超过1500元的	3	0
超过1500元至4500元的部分	10	105
超过4500元至9000元的部分	20	555
超过9000元至35000元的部分	25	1005
超过35000元至55000元的部分	30	2755
超过55000元至80000元的部分	35	5505
超过80000元的部分	45	13505

    举例1：若您的年终奖为3000元整，(3000/12)=250元，因250 <1500适用于第一条税率，则需要缴纳个人所得税(3000*0.03)=90元，税后奖金为(3000-90)=2910元   举例2：若您的年终奖为19000元整，(19000/12)=1583.33元，因1500<1583.33<4500适用于第二条税率，则需要缴纳个人所得税(19000*0.1-105)=1795元，税后奖金为(19000-1795)=17205元.

As the government had the special policy for annual bonus tax, so we calculated your annual bonus tax separately.   Payment tax = (Tax-paying base-Exemption base)*tax rate-rapid deduction Bonus Tax     =  Annual Bonus * Tax Rate(the tax rate which is corresponding to the amount of Annual Bonus/12month) - rapid deduction        Total Income Tax = Bonus Tax + Payment Tax   Calculation formula of personal income tax ：  

Amount of Taxable Income	Tax Rate	Rapid Deduction
< 1500	3	0
1500.01-4500	10	105
4500.01-9000	20	555
9000.01-35000	25	1005
35000.01-55000	30	2755
55000.01-80000	35	5505
>80000.01	45	13505

  Example 1: if your annual bonus is RMB 3000, (3000/12)=250yuan, since 250<1500 adapt to the first Tax Rate, the personal income tax should be (3000*0.03)=90yuan, so the annual bonus after tax should be (3000-90)=2910yuan   Example 2: if your annual bonus is RMB 19000, (19000/12)= 1583.33yuan, since1500<1583.33<4500 adapt to the second Tax Rate, the personal income tax should be (19000*0.1-105)=1795yuan, so the annual bonus after tax should be (19000-1795)=17205yuan