2011工资年终奖调节试算表模板.xls

起征点3,500.00序号倒挂区间下限倒挂区间上限应纳税额需扣除3500税率速算扣除数118,000.0619,283.39(0,15003%-254,000.0660,187.55(1500,450010%1053108,000.06114,600.06(4500,900020%5554420,000.06447,500.06(9000,3500025%1,0055660,000.06706,538.51(35000,5500030%2,7556960,000.061,120,000.06(55000,8000035%5,5057(80000,45%13,505工资计税公式：MAX(A1-3500)*3,10,20,25,30,35,45%-0,105,555,1005,2755,5505,13505,0)年奖计税公式：Round(A2*LOOKUP(ROUND(A2/12,2),0,1500.01,4500.01,9000.01,35000.01,55000.01,80000.01,3,10,20,25,30,35,45%)-LOOKUP(ROUND(A2/12,2),0,1500.01,4500.01,9000.01,35000.01,55000.01,80000.01,0,105,555,1005,2755,5505,13505),2)1.根据临界点，要得到最多的税后年奖，推荐：1）当18000.05税前年奖19283.39元时，调整奖金总额=18000.05，这样税后所得是最高的；2）当54000.05税前年奖60187.55元时，调整奖金总额=54000.05，这样税后所得是最高的；3）当108000.05税前年奖114600.06元时，调整奖金总额=108000.05，这样税后所得是最高的；4）当420000.05税前年奖447500.06时，调整奖金总额=420000.05，这样税后所得是最高的；5）当660000.05税前年奖706538.51元时，调整奖金总额=660000.05，这样税后所得是最高的；6）当960000.05税前年奖1120000.06元时，调整奖金总额=960000.05，这样税后所得是最高的；2.解决年奖由于税率倒挂的思路：1）由于年终奖计算的方式，导致年奖存在“多发一块钱税后反而少”的倒挂现象；2）解决上述现象，最好的方法是：减少年终奖应税额3）具体思路，可参考上面的年奖倒挂区间。凡落入倒挂区间的，都应该减少应税年奖到倒挂区间的下限。4）减少应税年奖的方式，可以是直接减少；也可以是调整一部分到某个月工资中去。3.年奖与工资调整、以期减少个税增加收入的思路1）年奖调整，是指把部分年终奖转移到某月工资中去发放，以期减少年奖的税率，减少个税。2）调整的前提是：年奖的税率要高于该月工资的税率，或者调整后，剩余年奖的税率要比调整前低。3）是否调整的唯一判断依据是：调整后，该月工资和年奖的个税之和不调整的月工资和年奖的个税之和。调整效果年奖调整额1,300.00节省个税=130收入增加=130调整前总个税=11,610.00调整前总税后=53,090.00调整后总个税=11,480.00调整后总税后=53,220.00调整前工资应税工资起征点税率速算扣除数个税税后工资6,700.003,500.0010.0%105.00565.006,135.00年奖应税奖金税率确认税率速算扣除数个税税后奖金58,000.004,833.3320.0%555.0011,045.0046,955.00调整后工资应税工资起征点税率速算扣除数个税税后工资8,000.003,500.0010.0%105.00695.007,305.00年奖应税奖金税率确认税率速算扣除数个税税后奖金56,700.004,725.0020%555.0010,785.0045,915.00Round(A2*LOOKUP(ROUND(A2/12,2),0,1500.01,4500.01,9000.01,35000.01,55000.01,80000.01,3,10,20,25,30,35,45%)-LOOKUP(ROUND(A2/12,2),0,1500.01,4500.01,9000.01,35000.01,55000.01,80000.01,0,105,555,1005,2755,5505,13505),2)1）当18000.05税前年奖19283.39元时，调整奖金总额=18000.05，这样税后所得是最高的；2）当54000.05税前年奖60187.55元时，调整奖金总额=54000.05，这样税后所得是最高的；3）当108000.05税前年奖114600.06元时，调整奖金总额=108000.05，这样税后所得是最高的；4）当420000.05税前年奖447500.06时，调整奖金总额=420000.05，这样税后所得是最高的；5）当660000.05税前年奖706538.51元时，调整奖金总额=660000.05，这样税后所得是最高的；6）当960000.05税前年奖1120000.06元时，调整奖金总额=960000.05，这样税后所得是最高的；Round(A2*LOOKUP(ROUND(A2/12,2),0,1500.01,4500.01,9000.01,35000.01,55000.01,80000.01,3,10,20,25,30,35,45%)-LOOKUP(ROUND(A2/12,2),0,1500.01,4500.01,9000.01,35000.01,55000.01,80000.01,0,105,555,1005,2755,5505,13505),2)税前年奖税率速算扣除数个税税后年奖多缴纳的个税18,000.050.03-540.0017,460.0518,000.060.10105.001,695.0116,305.0518,000.070.10105.001,695.0116,305.0619,283.380.10105.001,823.3417,460.0419,283.390.10105.001,823.3417,460.051,283.3319,283.400.10105.001,823.3417,460.0654,000.050.10105.005,295.0148,705.0454,000.060.20555.0010,245.0143,755.0554,000.070.20555.0010,245.0143,755.0660,187.540.20555.0011,482.5148,705.0360,187.550.20555.0011,482.5148,705.046,187.4960,187.560.20555.0011,482.5148,705.05108,000.050.20555.0021,045.0186,955.04108,000.060.251,005.0025,995.0282,005.04108,000.070.251,005.0025,995.0282,005.05114,600.050.251,005.0027,645.0186,955.04114,600.060.251,005.0027,645.0286,955.046,600.00114,600.070.251,005.0027,645.0286,955.05420,000.050.251,005.00103,995.01316,005.04420,000.060.302,755.00123,245.02296,755.04420,000.070.302,755.00123,245.02296,755.05447,500.050.302,755.00131,495.02316,005.03447,500.060.302,755.00131,495.02316,005.0427,500.00447,500.070.302,755.00131,495.02316,005.05660,000.050.302,755.00195,245.02464,755.03660,000.060.355,505.00225,495.02434,505.04660,000.070.355,505.00225,495.02434,505.05706,538.500.355,505.00241,783.48464,755.02706,538.510.355,505.00241,783.48464,755.0346,538.45706,538.520.355,505.00241,783.48464,755.04960,000.050.355,505.00330,495.02629,505.03960,000.060.4513,505.00418,495.03541,505.03960,000.070.4513,505.00418,495.03541,505.041,120,000.040.4513,505.00490,495.02629,505.021,120,000.050.4513,505.00490,495.02629,505.031,120,000.060.4513,505.00490,495.03629,505.03159,999.991,120,000.070.4513,505.00490,495.03629,505.04税率公式540.001,695.011,695.011,823.341,823.341,823.345,295.0110,245.0110,245.0111,482.5111,482.5111,482.5121,045.0125,995.0225,995.0227,645.01应税额 税率倒挂区间下限倒挂区间上限27,645.0203%18,000.0619,283.3927,645.02150010%54,000.0660,187.55103,995.01450020%108,000.06114,600.06123,245.02900025%420,000.06447,500.06123,245.023500030%660,000.06706,538.51131,495.025500035%960,000.061,120,000.06131,495.028000045%131,495.02195,245.02225,495.02225,495.02241,783.48241,783.48241,783.48330,495.02418,495.03418,495.03490,495.02490,495.02490,495.03490,495.03说明：倒挂是由于税率跳级导致的。确定倒挂区间的下限，是找到税率跳级的点。倒挂区间的上限，是税后年奖与倒挂起点之前税后年奖相等的点。左表，第一列中蓝色底纹，是倒挂区间的税前年将的下限，黄色底纹是倒挂区间的税前年奖的上限。左表，最后一列中蓝色底纹，是倒挂区间的下限对应的税后年奖，黄色底纹是倒挂区间上限对应的税后年奖。与同列绿色底纹的数据相同。左表，最后一列中绿色底纹，是倒挂区间之前的税后年奖。