<noframes id="pjfvf"><dfn id="pjfvf"></dfn>
<address id="pjfvf"><listing id="pjfvf"><meter id="pjfvf"></meter></listing></address><form id="pjfvf"></form>
<form id="pjfvf"></form>
<sub id="pjfvf"></sub>
<form id="pjfvf"></form>

        <address id="pjfvf"><listing id="pjfvf"><menuitem id="pjfvf"></menuitem></listing></address><listing id="pjfvf"></listing>

        <form id="pjfvf"><nobr id="pjfvf"></nobr></form><noframes id="pjfvf">

            <address id="pjfvf"></address>

            首冠提醒 新得一年財會一定要避開全年一次性獎金的6個新“雷區”

            分享到:
            2019-01-15 14:37:13來源: 首冠教育


            《關于個人所得稅法修改后有關優惠政策銜接問題的通知》(財稅〔2018164號)規定:“居民個人取得全年一次性獎金,符合《國家稅務總局關于調整個人取得全年一次性獎金等計算征收個人所得稅方法問題的通知》(國稅發〔20059號)規定,在20211231日前,不并入當年綜合所得,以全年一次性獎金收入除以12個月得到的數額,按照本通知所附按月換算后的綜合所得稅率表(以下簡稱月度稅率表),確定適用稅率和速算扣除數,單獨計算納稅。計算公式為:應納稅額=全年一次性獎金收入×適用稅率-速算扣除數  居民個人取得全年一次性獎金,也可以選擇并入當年綜合所得計算納稅。自202211日起,居民個人取得全年一次性獎金,應并入當年綜合所得計算繳納個人所得稅。”

             

            根據上述規定,在20211231日以前,對于選擇不并入當年綜合所得單獨計算納稅的以全年一次性獎金收入除以12個月得到的數額,從下表中確定適用稅率和速算扣除數,單獨計算納稅。



            年終獎的新“雷區”位于稅率表每個區間上限數×12附近。

             

             

            舉個例子:

            201912月某公司發年終獎,發給甲144000元;發給乙144001元,比甲多發1元;發給丙160500元,比甲多發16500元;假設該公司選擇不并入當年綜合所得單獨計算納稅。

             

            甲:

            第一步,144000除以12=12000元;

            第二步,找稅率表,確定稅率為10%,速算扣除數為210元;

            第三步,計算應納稅額=全年一次性獎金收入×適用稅率-速算扣除數=144000×10%-210=14190元;

            第四步,代扣代繳稅款后甲實際到手144000-14190=129810元。

             

            乙:

            第一步,144001除以12=12000.08元;

            第二步,找稅率表,確定稅率為20%,速算扣除數為1410元;

            第三步,計算應納稅額=144001×20%-1410=27390.2元;

            第四步,代扣代繳稅款后乙實際到手144001-27390.2=116610.8元。

             

            丙:

            第一步,160500除以12=13375元;

            第二步,找稅率表,確定稅率為20%,速算扣除數為1410元;

            第三步,計算應納稅額=160500×20%-1410=30690元;

            第四步,代扣代繳稅款后丙實際到手160500-30690=129810元。

             

            通過比較可以看出,雖然乙比甲多發1元年終獎,但扣稅后拿到手的獎金反而比甲少拿13199.2(116610.8-129810);雖然丙比甲多發16500元,但扣稅后拿到手的獎金和甲一樣多,均為129810元,多發的16500元相當于是給稅局發“獎金”了。

             

            這就是所謂年終獎的“雷區”。

             

            綜上,首冠財經提醒納稅人及扣繳義務人,201911-20211231日期間,選擇按“全年一次性獎金收入除以12個月得到的數額找稅率和速算扣除數”計算應納稅額的,獎金發放金額如在上述6個雷區范圍內,將出現多發少得的情形。

             

            2019來首冠財經學習,離開這些繁瑣的計算對賬工作吧!首冠財經自2006年成立以來,就成為中國最大的職業教育機構之一,累計年培養管理會計、國際財務管理人才近50000名!

            ?   

            ?    現在就行動!報名學習3000+節課程、5000+名國際財務管理人才+覆蓋87%財會,金融,風險相關課程,還有機會免費領取千元試聽課程

            ?   

            長按掃描二維碼,獲取更多財務知識

             

            報名咨詢電話:010-56221116

            熱門推薦

            ×

            提示

            您確定要刪除嗎?

            华彩彩票 www.hg0006.com | www.bet365zh.com | 51133d.com | www.hx2088.com | www.331suncity.net | 51337.com | www.16065p.com | www.87680k.com | 00774yy.com | www.99788b.com | www.6347799.com | i1915i.com | www.3552i.com | www.992msc.com | hg10p.com | www.3126r.com | www.yhxizang.vip | 2757e.com | www.968566.com | www.68277444.com | 44077g.com | 0860o.com | www.jsc2020.com | www.56520y.com | feicai0853.com | www.hf5885.com | www.35252x.com | df8z.com | 496yy.com | www.js89d.vip | www.f32126.cc | 8520a.com | www.858659.com | www.4136s.com | www.hg0128.com | 444144.com | www.u936.com | www.4727099.com | 7003822.com | 1463j.com | www.78949m.com | www.pj9001.com | 00ss8331.com | hg8355.com | www.60108n.com | www.hg032.com | 22293232.com | 9895a.com | www.5xcr.com | www.1851138.com | www.pu2678.com | 8722oooo.com | www.lin567.com | www.n32939.com | www.vn686.com | blr940.net | www.al9888.com | www.b80288.com | www.3643d.com | 8590os.com | 61322277.com | www.59988.cc | www.938o.cc | 9474.com | 4317a.com | s4048eee.com | www.8039y.com | www.8850w7.com | www.hgw0088.biz | few12we.com | 预览68963555.com | www.ya909.com | www.4963s.com | www.hg88161.com | 5627.com | 6175d.com | www.47d.cc | www.668cp33.com | 739.com | 474.com | 99bo.me | tt6827.com | 4809j.com | hb7.com | nn500i.com | www.082985.com | www.338051.com | www.527477.com | www.671566.com | www.976891.com | www.438msc.com | xbqjn.com | bet577w.com | 7003k.com | yyy4255.com | 全讯网.com | 3522nn.com | 30006a.com | amblrdc.net | www.332750.com | www.yh76i.com | www.848777n.com | www.55520666.com | www.74040.com | www.6463.cc | www.zr918.com | www.25288o.com | www.zdj70.com | www.9966145.com | www.140955.com | www.mg7088.com | www.yvnsr.com | www.www8181sun.com | www.3643t.com | www.1018111.com | www.677100.com | gg1331.com | js777js.com | www.ihg5522.com | www.x27229.com | 837885.com | 4995t.com | 4114.com | 28485000.com | www.9992558.com | 80850kk.com | 65561166.com | 56698.com | 20778866.com | www.303482.com | 33567p.com | js345w.com | 5651f.com | 4260044.com | 3559666.cc | 418691.com | 8449mm.com | 0033w.cc | www.6000bjl.com | www.xpjdc.com | www.pj9799.com | www.674suncity.com | www.88399.com | www.61msxfpt2.com | www.11.sb | 2418g.com | hg168l.com | www.1118xj.com | 700089v.com | feicai0718.com | 19991i.com | www.7714s.com | www.817824.com | www.hg785.com | www.32031h.com | www.55070p.com | www.g456x.com | www.66442.com | www.4996sz.com | www.115527z.com | www.566048.com | www.87668.cc | www.355911.com | 9149o.com | 195668.com | 4022jj.com | feicai027.com | www.jsw99.cc | www.js60044.com | www.yk222c.com | www.0066psb.com | www.00840x.com | www.rcw456.com | 2021h.com | www.89599z.com | www.323195.com | www.7793n.com | www.235944.com | huangma18.com | 3822w.com | feicai0358.com | 3121ii.com | www.506923.com | www.237544.com | www.9737xx.com | 0600h.cc | www.87680f.com | www.falao268268.com | www.4546900.com | www.50051b.com | www.378015.com | 2349014.com | 1389bb.com | 4379o.com | www.hg0798.com | www.ra7088.com | www.44118i.com | www.89979.cc | 7720x.com | 6033g.com | 7605c.com | 2820e.com | 2851s.com | 3169p.com | www.330099n.com | www.848777q.com | www.23579e.com | www.cc6769.com | 8633001.com | 50024466.com | bo667766.com | 55797p.com | 51133j.com | 3301885.com | www.423886.com | www.38345u.com | www.60108m.com | www.269707.com | xs9411.com | 0747vv.com | www.004439.com | www.12136q.com | www.ybao2.com | 30019h.com | p8159.cc | www.9068zz.com | www.11.sb | www.52303f.com | www.073818.com | 7893.cc | www.297126.com | 998x.cc | www.827737.com | 5003kk.com | 7200199.com | www.vns998.com | t86226.com | 0600n.cc | www.577177b.com | www.99094f.com | www.550247.com | 550111g.com | q35151.com | www.3131666.com | www.587815.com | www.505170.com | 3121ii.com | www.long6668.com | www.8473w.com | www.5086o.com | 667766r.com | 80368d.com | www.7111k.com | www.86339u.com | www.498166.com | 444000uu.com | www.hg5588.net | www.80188u.com | www.hqcp5.com | 3644k.com | www.281110.com | bet188com.com | www.9374t.com | www.q69096.com | www.870933.com | qy688.vip | j8159.cc | www.38345a.com | www.fh2622.com | amhg033.com | www.yddc07.com | www.742022.com | www.375791.com | 3304e.com | www.h7788w.com | www.4102p.com | www.186763.com | 3950t.com | www.06263.com | www.33997q.com | 58222f.com | x86002.com | www.bet91480.com | www.507933.com | 35222uu.com | 8381j.com | www.0222js.com | www.dzj0666.com | www.628846.com | mmm01234.com | www.m7m8.net | www.55cmc.com | 80892q.com | www.777444k.com | www.575477.com | 3196.com | www.98723.com | www.640268.com | www.41518c.com | xiaowei889.com | www.a01885.com | www.cp702.vip | 8203.com | www.betqam.com | www.9149e.com | df8uu.com | www.w12111.com | www.99552qq.com | www.962505.com | 61320055.com | jinguan3355.com | www.hg0075.com | www.707213.com | www.hf0168.com | k3405.com | 2267n.com | 6600mmmm.com | www.y4466.com | www.984707.com | 326.hk | 3775vns.com | www.bmcp1344.com | www.587819.com | 828365.com | 30019q.com | ylzz3338.com | www.pjc00.vip | www.77czt.com | 1705p.com | 776059.com | www.dayou800.com | 42338888.com | www.98bgo.com | www.986440.com | hkmh33.com | 2007570.com | www.330246.com | www.9j3.com | www.ya499.com | 00888448.com | www.56733k.com | www.809014.com | www.2350q.com | 7x3777.com | www.7aobo.com | www.651928.com | www.578113.com | jsgj55.com | www.3332hg.com | www.883399h.com | www.187515.com | 33318i.com | www.cmssjm.com | www.3036222.com | 4018002.com | bifa.cm | www.gf518.com | www.377503.com | 3822s.com | www.551324.com | www.80767x.com | 3616t.com | www.4759cc.com | www.4546600.com | www.133615.com | www.71399l.com | 835.cc | 2455v.com | 3522p.cc | www.2846q.com | www.410065.com | 3178w.com | 226688c.net | www.bb012.com | www.568565.com | 34y35.com | www.5049w.com | www.985576.com | 98345m.com | www.vip7311.com | www.8499q.com | 1076002.com | www.hg3701.com | www.3479aa.com | pj00aa.com | www.746128.com | www.43818n.com | 4182003.com | www.451199.com | www.34788j.com | 08778t.com | www.399555.com | www.912162.com | r99345.am | www.bj563.com | www.550274.com | 9995t.cc | www.mmm2848.com | xpj677z.com | www.7t789.com | www.bj1111.com | 38244t.com | www.77518f.com | www.flcb3.com | 463h8.com | www.721408.com | 65056.com | p2146.com | www.469704.com | 5501885.com | www.60123g.com | www.tyc9907.com | www.587810.com | www.778l.com | 15a32.net | www.84158.com | 667766.com | www.889489.com | www.9197hg.com | tt6821.com | www.u32031.com | i7742.com | www.531msc.com | 9411ggg.com | www.4996zz.com | 365spa.com | www.022am.cc | www.ssb999.com | 55797x.com | www.1764b.com | 66300.net | www.653192.com | www.767a.cc | 6839822.com | www.vn888678.cc | 5004ss.com | www.106167.com | www.89.cc | 4288xx.com | www.68568s.com | www.4107o.com | 3122ff.com | www.689797.com | zhcpii.com | www.582977.com | www.811sunbet.com | 020700.com | www.33598m.com | www.8694u.com | 6766ff.com | www.826016.com | www.1869l.com | www.319075.com | www.dggcp100.com | 85698z.com | www.594211.com | www.siji5.com | 99567d.com | 287711.com | www.12136u.com | 5350w.com | www.32031k.com | 3807oo.com | www.810895.com | www.hv588.com | 7003ll.com | www.962095.com | www.a7793.com | 2096y.com | www.808390.com | www.3122jj.com | ii8159.cc | www.444086.com | www.jz95533.com | tz458.com | www.298980.com | www.bet63z.com | p88.cc | 79964v.com | www.07679z.com | www.fh7777.com | yyh910.com | www.1358001.com | www.vvww.6693005.com | yhw8.cc | www.60fr.com | www.678130.com | p4212.com | www.452803.com | www.009159.com | 3136ii.com | 5003ttt.com | www.wd05.cc | yh888.com | www.ya2019b.com | www.2223xj.com | 4288j.com | www.598300.com | www.4136d.com | 58802g.com | dh3868.com | www.3978m.com | 20778855.com | www.172323.com | www.16290099.com | 3559aaaa.com | www.900168.com | 4445.ag | www.377192.com | www.38138o.com | www.bjd333.com | 91019b.net | www.wo41.com | www.725025.com | xg9111.com | 59599r.com | www.35918j.com | www.29962.com | x3855.com | 7945ss.com | www.944990.com | www.555575.com | 78118877.com | qzone6.com | www.52303l.com | www.5966mmm.com | xx2649.com | 603.com | www.2632s.com | 87965yy.com | www.c67801.com | www.68365o.com | www.7165502.com | 61324444.com | youfa99.vip | www.68682h.com | www.948.com | 7792z.com | 58222aa.com | www.371r.cc | www.57800d.com | www.hg0233.com | 69443322.com | www.83033v.com | www.81608i.com | www.8517444.com | 500000996.com | 0652v.com | www.0000033.com | 20053399.com | wfcp555444.com | www.h7788z.com | 9694.com | www.186753.com | www.0004sc.com | www.js607.com | 7989r.com | 33382jj.com | www.514677.com | www.81608d.com | www.pj8333.com | 56987dd.com | rbbet22.com | www.276608.com | www.1466a.com | www.c15595.com | 5004y.com | www.68568q.com | www.c5c66.com | www.9785999.com | xym97.com | o2306.com | www.808466.com | www.7240s.com | www.hg0800.com | chachong8.com | 61789d.com | www.025069.com | www.07163p.com | www.77658yy.com | www.4972mm.com | 2266buyu.com | 500888.com | www.501866.com | www.00840u.com | www.65066aa.com | www.hg87488.com | 6150f.com | 66090022.com | www.178271.com | www.37676.cc | www.js89o.vip | www.bbs35.com | www.jd8866.com | mg437733.com | 4323m.com | www.43131a.com | www.5555y.cc | www.88325z.com | www.3157666.com | www.hg88161.com | 51133uuu.com | 59889.com | www.517844.com | www.50051r.com | www.10051005.com | x21148.com | y9293.com | www.966013.com | www.5856886.com | www.89599p.com | www.vns4668.cc | 6am.vip | www.1368h.cc | www.777999qipai.com | www.1234cp.me | 61366s.com | www.2kc.com | www.0076788.com | www.8473n.com | www.bhhxled.com | www.77764400.com | tyc1512.com | 3846aa.com | a32689.net | www.560681.com | www.8499m.com | www.97828b.vip | www.5099ss.com | www.321666.com | www.t32126.cc | 7744yyy.com | 55323d.com | c89fhg3.com | 3049t.com | www.225863.com | www.c129.vip | www.90305f.com | www.c93919.com | www.8313p.com | www.588112.com | www.js520123.com | rr4675.com | 9030t.com | 4036yy.com | js75.com | www.69567a.com | www.22997.com | www.tyc6588.com | www.81866k.com | 7989z.com | 1h-5.cc | 66009193.com | 55557.com | hlw1177.com | www.210155.com | www.967699.com | www.3933f.cc | www.033064.com | www.cn365g.com | www.sj52288.com | www.88399c.com | www.hgw0088.com | www.a222.cc | www.186793.com | www.62500.cc | www.80075x.com | www.655suncity.com | 5360.com | 626920.com | 8294d.com | 66501.com | www.39500o.com | www.595121.com | www.976516.com | www.16878x.com | www.771495.com | www.302551.com | www.vns98.me | www.69567s.com | www.666.bi | www.88166u.com | www.js353535.com | www.fc351.com | www.57798b.com | www.vns0392.com | www.msc08.com | www.9068cc.com | 36989b.com | www.980205.com | www.cai003.vip | www.zuan333.com | www.002ac.com | www.3890n.com | www.9356c.com | www.29277s.com | www.36788d.com | www.97655r.com | www.87668f.com | www.4988g.cc | www.sx1811.com | www.hg810.com | www.xj1990.com | www.hg78777.com | www.qiji222.com | www.tai3366.com | www.789zr.net | www.9996qq.com | www.win1238.com | www.89777o.com | www.vn888678.cc | www.0883888.com | www.hb858.net | www.959595.bet | www.99925866.com | www.4331o.com | www.4923l.com | www.ky1005.com | www.22062c.com | www.633594.com | www.99638j.com | www.29277t.com | www.9356x.com | www.75gcw.com | www.31czj.com | www.cp3158.cc | www.634679.com | www.679957.com | www.399160.com | www.52072l.com | www.60123v.com | c7454.com | 3202k.com | aa7742.com | dxcp7.com | 66886.com | o01234.com | o153.cn | www.188393.com | www.304110.com | 9958944.com | zh8865.com | www.62118c.com | www.12136t.com | www.9989586.com | www.50989f.com | www.9818.cc | www.870080a.com | www.449810.com | www.84499u.com | 00774qq.com | 20188j.com | 58898.com | hg10g.com | 00yy8332.com | 79964j.com | www.8124d.com | www.299888.com | www.jm40.com | www.7334g.com | www.7036e.com | www.yun876.com | www.tang000.com | www.321953.com | 188qq33.com | 2649v.com | 5589z.com | 650877.com | ysb8.com | www.88807r.com | www.928668.com | www.9737ww.com | www.gg4625.com | www.1429.com? | www.022p.cc | www.599849.com | o72227.com | www.33vn777.com | www.kj555888.com | www.lg36.com | www.548477.com | 8988444.com | 2245dl.com | 407uu.com | 8827ww.com | www.hg066.com | www.403333.com | www.57800q.com | www.80865.com | www.80075m.com | www.911720.com | www.448222.com | www.78115555.com | www.69567j.com | www.8039a.com | www.083025.com | 91.ag | 50732.com | www.tyc900.com | www.55545f.com | www.js000a.com | www.482770.com | 7349922.com | 777k7.com | www.67797i.com | www.61343.com | www.93gj02.com | www.735037.com | blm385.com | 3650658.com | www.h7788t.com | www.255793.com | www.81233q.com | www.081305.com | 4379c.com | 22005003.com | www.bc631.com | www.960023.com | www.692918.com | 048.com | 163105.com | www.yl66u.com | www.63606i.com | www.cf9905.com | 000365.net | wns4.net | 492k.cc | 66p88.cc | www.sss998.com | www.vns11.me | www.771245.com | 08778f.com | 2019d.cc | www.003344.com | www.826017.com | 6363ss.com | www.a3a444.cc | www.8899kcd.com | www.783526.com | www.11cmc.com | www.34788j.com | 967zz.com | 9339999u.com | www.99338.com | www.xpj8.net | www.701498.com | 88449193.com | 6363d.com | www.938j.cc | www.29277x.com | 500000853.com | r45638.com | www.6555a.com | www.972577.com | www.374277.com | aaa444000.com | www.ag803.com | www.bwinyz40.com | www.hy9311.com | 0729n.com | 272q.net | www.x55.com | www.3890j.com | 80567h.com | 28758p.com | www.799666s.com | www.12018.cc | yy5144.com | bb5443.com | www.caipioa33.com | www.6832h.com | 36402222.com | 44555156.com | www.78888js.com | www.967333a.com | 3556vip5.com | www.28758s.com | www.590561.com | www.544097.com | 0729z.com | www.am5544.com | www.55717m.com | yh28.me | 2jssss.com | www.9404077.com | www.8039f.com | 01234d.com | www.hg4498.com | www.xj6009.com | www.237644.com | 11xx8332.com | www.88233.com | www.12455p.com | 4880r.com | www.d0709.com | www.222367.com | www.202341.com | 2757c.com | www.5006c.com | www.5522k.cc | 9697444.com | www.4107m.com | www.4563.am | xpj893.com | ff555e.com | www.7334e.com | www.546411.com | 8159pp.cc | www.76775e.com | www.983jc.com | 33599rr.com | www.900673.com | www.22062c.com | 1114116.com | www.wnsr828.com | www.7920a.com | 983888o.com | 272q.net | www.742022.com | 6601234.com | 2698j.com | www.6880ii.com | www.192711.com | 20167744.com | www.hg173i.com | www.529121.com | 20055522.com | www.88562.com | www.599399.com | 103boo.com | www.752568.com | www.550294.com | w86811.com | www.a92776.com | www.335324.com | 预览444000p.com | www.hg8qq.com | www.110832.com | 55nn8332.com | www.9895a.com | 34512.com | www.033033a.com | www.1764i.com | 1077xx.com | www.pjbet3388.com | www.888888yl.com | 1479o.com | www.44116609.com | www.6832c.com | 9479a2.com | www.1122333.com | www.631027.com | 33382v.com | www.77658yy.com | 063805.com | www.5165511.com | www.31795.com | 5350.com | www.666suncity.com | www.cszb9.com | eee1915.com | www.4963yy.com | www.54400i.com | 80892ss.com | www.5856866.com | www.7036bb.com | 3mgmzzz.com | www.5699v.com | www.79566.com | 5005g.com | www.08400.cc | www.0000033.com | www.16878f.com | 3389.live | www.ggu.99233u.com | www.173225.com | 4812444.com | www.6939i.com | b918.com | www.666629.com | www.501203.com | zhcp04.com | www.1206.com | 3404k.cc | www.www-85594.com | www.357256.com | 7196bb.com | www.55545x.com | 85850.com | www.33c668.com | www.89894v.com | www.hg9092.com | www.50064l.com | hjcp114.com | www.4136d.com | 50021133.com | www.3339193.com | www.923733.com | 2418q.com | www.186664.com | yl66yl77.com | www.wd817.com | 838eee.com | www.58777v.com | www.960106.com | 2709t.com | www.93gj08.com | 33382dd.com | www.7415gg.com | 11989r.com | www.xpj1969.com | www.501349.com | www.1869s.com | www.41518j.com | 33318d.com | www.vnsr938.com | 9p123.com | www.j3566.com | w0000.vip | www.7893w2.com | www.803372.com | 893920.com | www.0270f.com | 40033dd.com | www.32031v.com | 11332007.com | www.58665a.com | 1253-9.com | www.js12258.com | www.106395.com | www.66654666.com | www.966013.com | cc2649.com | www.50052y.com | JS1388o.com | www.ykylc04.com | 23456.cc | www.130013.com | 38238v.com | www.673888k.com | 228888x.com | www.3170005.com | www.163025.com | www.z27229.com | www.607252.com | www.ag88.com | www.c146.vip | oo1331.com | www.2632h.com | 88807m.com | www.29277c.com | 5588xpj.com | www.290227.com | 3663yh.com | www.1128229.com | 3614m.com | www.333999qipai.com | 40033f.com | www.087t.com | 4288t.com | www.801sun.com | 4025y.com | www.yz7706.com | so88888.cc | www.44074.com | 8159uuu.cc | www.0343z.com | 33599jj.com | www.ribo80.cc | 8685050.com | www.16878a.com | 8290e.com | www.00840t.com | hg1228.com | www.33yfa.com | www.6033r.com | www.899485.com | www.365109d.com | www.444602.com | www.7607633.com |