年终奖最低税负计算表(终版).xls

文档介绍：年终奖最低税负计算表(本表版权归北京金融培训中心所有)月应纳税所得额(含税)税率速算扣除数下限上限-1,%-1,,%,,%,,%1,,,%2,,,%5,,∞45%13,,,,,,,-108,,,,,,奖金多缴的税余额工资奖金3%18,,-428,%36,,,,%54,,,,%312,,,,%240,,,-35%300,,,-45%∞∞88,-合计年终奖最低税负方案对照表级数预计年收入预计年应纳税所得额年终奖160,000-78,00018,000-36,0000-18,000278,000-125,55036,000-83,55018,0003125,550-150,00083,550-108,00029,550-54,0004150,000-258,000108,000-216,000