年終獎(jiǎng)與工資的方案選擇模型

,,,,,,,,,方案1：年終獎(jiǎng)與工資分別算個(gè)人所得稅,,,,,,,,,年終獎(jiǎng)與工資合并計(jì)入綜合所得算個(gè)人所得稅,,,,,,

,序號(hào),姓名,2019年預(yù)計(jì)稅前工資數(shù),年終獎(jiǎng),是否在臨界數(shù)列中,全年累計(jì)個(gè)人承擔(dān)的三險(xiǎn)一金,全年累計(jì)6項(xiàng)專項(xiàng)附加,您應(yīng)選擇的方案是：,年終獎(jiǎng)金額,年終獎(jiǎng)應(yīng)繳個(gè)稅,全年工資（不含年終獎(jiǎng)）,可扣除的費(fèi)用（6萬/年）,全年專項(xiàng)扣除金額（全年三險(xiǎn)一金）,全年專項(xiàng)附加扣除金額,工資全年應(yīng)納稅所得額,工資全年應(yīng)繳個(gè)人所得稅,工資與年終獎(jiǎng)合計(jì)全年應(yīng)繳個(gè)人所得稅,全年工資（不含年終獎(jiǎng)）,全年年終獎(jiǎng),可扣除的費(fèi)用（6萬/年）,全年專項(xiàng)扣除金額（全年三險(xiǎn)一金）,全年專項(xiàng)附加扣除金額,全年應(yīng)納稅所得額,工資與年終獎(jiǎng)全年應(yīng)繳個(gè)人所得稅

,,,1,2,3,4,5,6,7=2,8,9=1,10,11=4,12=5,13=9-10-11-12,14,15=8+14,16=1,17=2,18,19=4,20=5,21=16+17-18-19-20,22

,1,稅乎1,"200,000.00","100,000.00",,"20,000.00","15,000.00",方案1,"100,000.00","9,790.00","200,000.00","60,000.00","20,000.00","15,000.00","105,000.00","7,980.00","17,770.00","200,000.00","100,000.00","60,000.00","20,000.00","15,000.00","205,000.00","24,080.00"

,,特別提醒：如果年終獎(jiǎng)在臨界表上下臨界點(diǎn)之間，此時(shí)你應(yīng)以“下臨界點(diǎn)”發(fā)年終獎(jiǎng)最佳。,,,,,,,,,,,,,,,,,,,,,,

,,舉例：某員工年終獎(jiǎng)為15萬，此時(shí)它在臨界表的144000元與160500元間，此時(shí)公司發(fā)年終獎(jiǎng)金額應(yīng)調(diào)整為144000元，其余6000元可以找發(fā)票報(bào)銷，或下次并入工資發(fā)放為最佳。此時(shí)上表中第2列數(shù)應(yīng)調(diào)整為144000元進(jìn)行測(cè)算,,,,,,,,,,,,,,,,,,,,,,

,,組,下臨界點(diǎn),上臨界點(diǎn),,,,,,,,,,,,,,,,,,,,

,,1,"36,000.00","38,567.00",,,,,,,,,,,,,,,,,,,,

,,2,"144,000.00","160,500.00",,,,,,,,,,,,,,,,,,,,

,,3,"300,000.00","318,833.00",,,,,,,,,,,,,,,,,,,,

,,4,"420,000.00","448,000.00",,,,,,,,,,,,,,,,,,,,

,,5,"660,000.00","706,539.00",,,,,,,,,,,,,