年終獎(jiǎng)計(jì)稅方式比較
比較符合條件的一次性獎(jiǎng)金單獨(dú)計(jì)稅和并入綜合所得后的全年稅額,保留未用完的年度扣除。
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計(jì)算方法與來源
并入:對(duì)收入額 + 獎(jiǎng)金 ? 全部扣除應(yīng)用年度累進(jìn)稅表。單獨(dú):普通年度稅額 + 獎(jiǎng)金 × 適用月稅率 ? 月速算扣除數(shù)。
方法核對(duì)日期:2026-09-08
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{"fields":[{"key":"year","label":["適用納稅年度","Tax year"],"type":"number","value":2026,"min":2023,"max":2027,"step":1},{"key":"income","label":["全年綜合所得收入額(不含本獎(jiǎng)金、扣除前)","Annual comprehensive income amount, excluding bonus"],"type":"number","value":180000,"min":0,"max":1000000000,"step":"any"},{"key":"deductions","label":["全年全部扣除(含 60000 元基本減除費(fèi)用)","All annual deductions, including basic 60,000"],"type":"number","value":90000,"min":0,"max":1000000000,"step":"any"},{"key":"bonus","label":["本次符合條件的全年一次性獎(jiǎng)金","Qualifying annual bonus"],"type":"number","value":36000,"min":0,"max":1000000000,"step":"any"}],"title":["年終獎(jiǎng)計(jì)稅方式比較","Annual Bonus Tax Comparison"],"engine":"bonus-tax","scope":["僅中國(guó)稅收居民符合規(guī)定的一次性獎(jiǎng)金,每年單獨(dú)計(jì)稅最多一次。勞務(wù)、稿酬等應(yīng)先按法定口徑算收入額;不處理非居民、股權(quán)激勵(lì)或其他特殊優(yōu)惠。","Qualifying PRC-resident annual bonuses only, separate treatment at most once per year. Other income must already use its statutory income basis. Nonresidents and special incentives excluded."]}