新旧速算扣除数对比
新级数 |
税率 |
新速算扣除数 |
旧速算扣除数 |
旧级数 |
3000 |
3% |
- |
- |
1500 |
3000-12000 |
10% |
210 |
105 |
1500-4500 |
12000-25000 |
20% |
1410 |
555 |
4500-9000 |
25000-35000 |
25% |
2660 |
1005 |
9000-35000 |
35000-55000 |
30% |
4410 |
2755 |
35000-55000 |
55000-80000 |
35% |
7160 |
5505 |
55000-80000 |
80000 |
45% |
15160 |
13505 |
80000 |
新版个税计算公式(个税起征点5000) =ROUND(MAX((C1-C2-C3-C4-C5-C6-C7-5000)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,210,1410,2660,4410,7160,15160},0),2) 旧版个税计算公式(个税起征点3500) =ROUND(MAX((C1-C2-3500)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,105,555,1005,2755,5505,13505},0),2) 其中: C1=税前工资; C2=五险一金的个人缴纳部分; C3=子女教育专项扣除(最多扣除1000元/月); C4=继续教育专项扣除(最多扣除400元/月); C5=大病医疗扣除(最多扣除5000元/月); C6=住房贷款利息和住房租金专项扣除(最多扣除1000或1200元/月); C7=赡养老人支出纳入专项附加专项扣除(最多扣除2000元/月); 举例说明: 某高管税前工资50000元/月,五险一金的个人部分缴纳4000元,子女教育专项扣除1000元,住房贷款利息专项扣除1000元,赡养老人支出纳入专项附加专项扣除1000元。则: 旧版个税计算: 个税= ROUND(MAX((50000-4000-3500)*{0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,105,555,1005,2755,5505,13505},0),2) = 9995元 新版个税计算: 个税= ROUND(MAX((50000-4000-1000-1000-1000-5000)* {0.03,0.1,0.2,0.25,0.3,0.35,0.45}-{0,210,1410,2660,4410,7160,15160},0),2) = 6990元 则新个税相比旧个税可少缴纳9995-6990=3005元,可以省下相当大的一笔开销呢 |