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首页 新个人所得税税率表

新个人所得税税率表.doc

新个人所得税税率表

wang立兵
2018-08-15 0人阅读 举报 0 0 暂无简介

简介:本文档为《新个人所得税税率表doc》,可适用于领域

新个人所得税税率表级数应征范围税率速算扣除数<=<<=<<=<<=<<=<<=>例如你工资是A个人付的社保和公积金之和是B算出AB的数字(是起征点)在上面哪个范围。比如你算出AB等于那么是第级那么你缴纳的个税为*,,九月以前的个锐算法级数应纳税所得额税率()速算扣除数不超过元部分超过元至元的部分超过元至元的部分超过元至元的部分超过元至元的部分thproblemyou()participateinvariousformofteacherslearningortrainingsingletopicsoptionsmallmeterproportiona,oftenboccasionallycrarelydhasnevernobesidetheeffectivefillinpassengersfromstatisticsdataview,reflecthasweyoungteachersparticipateinvariousformofteacherslearningortrainingofnumberalsocomparedless,thisiswithfactsreminded(orwithdatatold)weurgentneedincreasedteachersparticipateinvariousformoflearningorcultureTrainingopportunitiesOurview:youngteacher'sprofessionalgrowthisthedrivingforceoftheschoolincreatingbrandschooleducation,needtobeaccordedhighpriorityandgreatefforts,muchworkthatcancreategreatresultsthproblempasttwoyearsinthe,youparticipateintrainingandprofessionaldevelopmentofmainactivitiesis最新个税税率表概述:从今年月日起修改后的个税法将正式实施个税起征点将从现行的元提高到元税率由九级改为七级为至。(税率如下文所示)月日起调整后的级超额累进税率:全月应纳税所得额税率速算扣除数(元)全月应纳税额不超过元全月应纳税额超过元至元全月应纳税额超过元至元全月应纳税额超过元至元全月应纳税额超过元至元全月应纳税额超过元至元全月应纳税额超过元现行个税级超额累进税率:全月应纳税所得额税率速算扣除数(元)thproblemyou()participateinvariousformofteacherslearningortrainingsingletopicsoptionsmallmeterproportiona,oftenboccasionallycrarelydhasnevernobesidetheeffectivefillinpassengersfromstatisticsdataview,reflecthasweyoungteachersparticipateinvariousformofteacherslearningortrainingofnumberalsocomparedless,thisiswithfactsreminded(orwithdatatold)weurgentneedincreasedteachersparticipateinvariousformoflearningorcultureTrainingopportunitiesOurview:youngteacher'sprofessionalgrowthisthedrivingforceoftheschoolincreatingbrandschooleducation,needtobeaccordedhighpriorityandgreatefforts,muchworkthatcancreategreatresultsthproblempasttwoyearsinthe,youparticipateintrainingandprofessionaldevelopmentofmainactivitiesis全月应纳税额不超过元全月应纳税额超过元至元全月应纳税额超过元至元全月应纳税额超过元至元全月应纳税额超过元至元全月应纳税额超过元至元全月应纳税额超过元至元全月应纳税额超过元至元全月应纳税额超过元最值得注意的一点是适用税率的起征点从此前的元至元调整至元至元范围明显扩大。扣除三险一金后的收入调整前税额调整后税额税收的变化减少减少减少减少减少减少减少减少减少thproblemyou()participateinvariousformofteacherslearningortrainingsingletopicsoptionsmallmeterproportiona,oftenboccasionallycrarelydhasnevernobesidetheeffectivefillinpassengersfromstatisticsdataview,reflecthasweyoungteachersparticipateinvariousformofteacherslearningortrainingofnumberalsocomparedless,thisiswithfactsreminded(orwithdatatold)weurgentneedincreasedteachersparticipateinvariousformoflearningorcultureTrainingopportunitiesOurview:youngteacher'sprofessionalgrowthisthedrivingforceoftheschoolincreatingbrandschooleducation,needtobeaccordedhighpriorityandgreatefforts,muchworkthatcancreategreatresultsthproblempasttwoyearsinthe,youparticipateintrainingandprofessionaldevelopmentofmainactivitiesis减少减少减少没变增加增加增加在新的个税法中应纳税收入万元成为个税增减临界点即月应纳税收入低于万元缴纳的个税将减少高于万元则将多缴税。而在一审草案中临界点是万元。年终奖到底该如何征税前段时间闹得沸沸扬扬的年终奖解读为讹传事件使得大众对于新个税法案实施后年终奖到底如何缴税搞的是一头雾水。记者采访有关专家得知年终奖一次性奖金月日后发放将按新标准一次性计税。如果当月工资多于元当月薪金和年终奖分别按新标准计税当月工资少于元年终奖补足差额部分后再计税。比如说韩先生年月日取得工资收入元当月又一次取得年终奖金元。那么他的年终奖缴税情况如下:韩先生因当月工资不足元可用其取得的奖金收入元补足其差额部分元剩余元除以个月得出月均收入元其对应的税率和速算扣除数分别为和元。应纳税额=×=元专家同时强调“这种计算方式一年只有一次机会。”其他的季度奖、年中奖等奖金都并入当月工资计算个人所得税。各种补贴、实物福利也应征缴个税除了正常的工薪收入外我国还对单位发放的交通补贴和通讯补贴以及实物福利等征收个人所得税。thproblemyou()participateinvariousformofteacherslearningortrainingsingletopicsoptionsmallmeterproportiona,oftenboccasionallycrarelydhasnevernobesidetheeffectivefillinpassengersfromstatisticsdataview,reflecthasweyoungteachersparticipateinvariousformofteacherslearningortrainingofnumberalsocomparedless,thisiswithfactsreminded(orwithdatatold)weurgentneedincreasedteachersparticipateinvariousformoflearningorcultureTrainingopportunitiesOurview:youngteacher'sprofessionalgrowthisthedrivingforceoftheschoolincreatingbrandschooleducation,needtobeaccordedhighpriorityandgreatefforts,muchworkthatcancreategreatresultsthproblempasttwoyearsinthe,youparticipateintrainingandprofessionaldevelopmentofmainactivitiesis具体征收方式为企业向职工发放的交通补贴需要扣除一定标准的公务费用后按照“工资、薪金”所得征个人所得税具体公务费用扣除标准由当地政府制定如当地政府未制定公务费用扣除标准按全额作为个人收入缴税。这也就是说如果一名职工在某一月份获得元的交通补贴后而当地又未规定公务费用扣除标准则其中的元应该作为个人收入计税。与此同时企业向职工发放的通讯补贴扣除公务费用后也应计征个人所得税。如果当地政府未制定公务费用扣除标准按通讯补贴全额的作为个人收入扣缴个人所得税。除上述补贴外单位发放的差旅补贴等费用也需要按照规定缴纳个人所得税。多渠道可合理避税在不违反法律规定的前提下能够合理避税也是工薪阶层增收的重要来源。首先用人单位多缴纳住房公积金可以合理避税。根据我国个人所得税征收的相关规定每月所缴纳的住房公积金是从税前扣除的而公积金管理办法表明职工是可以缴纳补充公积金的。通过多缴住房公积金来降低工资总额从而减少了应当交纳的个人所得税。此外在收入结构中年终奖与月薪同等对待单独作为一个月工资、薪金所得计算缴纳个税由于年终奖金一般数额较大如此一来个人所需要缴纳的个税额度必然较多。在实际操作中纳税人可以把全年一次性奖金除以分月获得再选择适用的税率和速算扣除数就可以节省不少纳税金额。还有的单位每个月都会以合理避税的名义要求员工拿出租车票或是手机通讯费发票抵冲工资而这种“发票工资”被不少人戏称为“发票奴”。专业人士告诉记者实际上这种行为处于灰色地带这种做法无疑等同于员工的工资计入企业运营成本可以起到降低员工个人所得税的作用同时也使得企业少交了不少税款。比如刘女士目前月收入为元按照正常的纳税标准她每月需要缴税()×=元。但是她每月都会向公司申请元的以发票报销形式得来的薪水所以她每月仅需要缴纳个税()×=元。单一个月就可以少缴纳元而一年下来可以节省差不多近元钱。调整后的级超额累进税率调整后的级超额累进税率级数全月应纳税所得额税率速算扣除数(元)一不超过元二超过元至元三超过元至元四超过元至元五超过元至元六超过元至元七超过元目前个人所得税九级超额累进税率表thproblemyou()participateinvariousformofteacherslearningortrainingsingletopicsoptionsmallmeterproportiona,oftenboccasionallycrarelydhasnevernobesidetheeffectivefillinpassengersfromstatisticsdataview,reflecthasweyoungteachersparticipateinvariousformofteacherslearningortrainingofnumberalsocomparedless,thisiswithfactsreminded(orwithdatatold)weurgentneedincreasedteachersparticipateinvariousformoflearningorcultureTrainingopportunitiesOurview:youngteacher'sprofessionalgrowthisthedrivingforceoftheschoolincreatingbrandschooleducation,needtobeaccordedhighpriorityandgreatefforts,muchworkthatcancreategreatresultsthproblempasttwoyearsinthe,youparticipateintrainingandprofessionaldevelopmentofmainactivitiesis工资、薪金所得适用个人所得税九级超额累进税率表级数全月应纳税所得额(含税所得额)税率速算扣除数(元)一不超过元二超过元至元三超过元至元四超过元至元五超过元至元六超过元至元七超过元至元八超过元至元九超过元个税起征点提高受益分析各阶段收入个税计算分析(单位:元)(个税起征点上调为元)月收入起征点应缴税起征点元应缴税少缴税金(扣除三险一金后)thproblemyou()participateinvariousformofteacherslearningortrainingsingletopicsoptionsmallmeterproportiona,oftenboccasionallycrarelydhasnevernobesidetheeffectivefillinpassengersfromstatisticsdataview,reflecthasweyoungteachersparticipateinvariousformofteacherslearningortrainingofnumberalsocomparedless,thisiswithfactsreminded(orwithdatatold)weurgentneedincreasedteachersparticipateinvariousformoflearningorcultureTrainingopportunitiesOurview:youngteacher'sprofessionalgrowthisthedrivingforceoftheschoolincreatingbrandschooleducation,needtobeaccordedhighpriorityandgreatefforts,muchworkthatcancreategreatresultsthproblempasttwoyearsinthe,youparticipateintrainingandprofessionaldevelopmentofmainactivitiesis修改后个体工商户所得和对企事业单位经营所得适用级数全月应纳税所得额(含税所得额)税率一不超过元的二超过元至元的部分三超过元至元的部分四超过元至元的部分五超过元的部分目前劳务报酬所得适用速算扣除数级数全月应纳税所得额(含税所得额)税率(元)一不超过,元的二超过,元到,元的部分,三超过,元的部分,个税计算方法个税起征点是缴税,全月应纳税所得额*税率,速算扣除数实发工资,应发工资,四金,缴税全月应纳税所得额,(应发工资,四金),扣除标准:个税按元月起征标准算如果某人的工资收入为元他应纳个人所得税为:()×=(元)。thproblemyou()participateinvariousformofteacherslearningortrainingsingletopicsoptionsmallmeterproportiona,oftenboccasionallycrarelydhasnevernobesidetheeffectivefillinpassengersfromstatisticsdataview,reflecthasweyoungteachersparticipateinvariousformofteacherslearningortrainingofnumberalsocomparedless,thisiswithfactsreminded(orwithdatatold)weurgentneedincreasedteachersparticipateinvariousformoflearningorcultureTrainingopportunitiesOurview:youngteacher'sprofessionalgrowthisthedrivingforceoftheschoolincreatingbrandschooleducation,needtobeaccordedhighpriorityandgreatefforts,muchworkthatcancreategreatresultsthproblempasttwoyearsinthe,youparticipateintrainingandprofessionaldevelopmentofmainactivitiesis

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