,,,,,,,,,方案1：年終獎與工資分別算個人所得稅,,,,,,,,,年終獎與工資合并計入綜合所得算個人所得稅,,,,,,

,序號,姓名,2019年預(yù)計稅前工資數(shù),年終獎,是否在臨界數(shù)列中,全年累計個人承擔(dān)的三險一金,全年累計6項專項附加,您應(yīng)選擇的方案是：,年終獎金額,年終獎應(yīng)繳個稅,全年工資（不含年終獎）,可扣除的費用（6萬/年）,全年專項扣除金額（全年三險一金）,全年專項附加扣除金額,工資全年應(yīng)納稅所得額,工資全年應(yīng)繳個人所得稅,工資與年終獎合計全年應(yīng)繳個人所得稅,全年工資（不含年終獎）,全年年終獎,可扣除的費用（6萬/年）,全年專項扣除金額（全年三險一金）,全年專項附加扣除金額,全年應(yīng)納稅所得額,工資與年終獎全年應(yīng)繳個人所得稅

,,,1,2,3,4,5,6,7=2,8,9=1,10,11=4,12=5,13=9-10-11-12,14,15=8+14,16=1,17=2,18,19=4,20=5,21=16+17-18-19-20,22

,1,稅乎1,"200,000.00","100,000.00",,"20,000.00","15,000.00",方案1,"100,000.00","9,790.00","200,000.00","60,000.00","20,000.00","15,000.00","105,000.00","7,980.00","17,770.00","200,000.00","100,000.00","60,000.00","20,000.00","15,000.00","205,000.00","24,080.00"

,,特別提醒：如果年終獎在臨界表上下臨界點之間，此時你應(yīng)以“下臨界點”發(fā)年終獎最佳。,,,,,,,,,,,,,,,,,,,,,,

,,舉例：某員工年終獎為15萬，此時它在臨界表的144000元與160500元間，此時公司發(fā)年終獎金額應(yīng)調(diào)整為144000元，其余6000元可以找發(fā)票報銷，或下次并入工資發(fā)放為最佳。此時上表中第2列數(shù)應(yīng)調(diào)整為144000元進行測算,,,,,,,,,,,,,,,,,,,,,,

,,組,下臨界點,上臨界點,,,,,,,,,,,,,,,,,,,,

,,1,"36,000.00","38,567.00",,,,,,,,,,,,,,,,,,,,

,,2,"144,000.00","160,500.00",,,,,,,,,,,,,,,,,,,,

,,3,"300,000.00","318,833.00",,,,,,,,,,,,,,,,,,,,

,,4,"420,000.00","448,000.00",,,,,,,,,,,,,,,,,,,,

,,5,"660,000.00","706,539.00",,,,,,,,,,,,,