2019年新個人所得稅計算公式
2019-01-14 08:53 個人所得稅
2019年新個人所得稅計算公式
新舊速算扣除數(shù)對比
新級數(shù) | 稅率 | 新速算扣除數(shù) | 舊速算扣除數(shù) | 舊級數(shù) |
3000 | 3% | - | - | 1500 |
3000-12000 | 10% | 210.00 | 105.00 | 1500-4500 |
12000-25000 | 20% | 1,410.00 | 555.00 | 4500-9000 |
25000-35000 | 25% | 2,660.00 | 1,005.00 | 9000-35000 |
35000-55000 | 30% | 4,410.00 | 2,755.00 | 35000-55000 |
55000-80000 | 35% | 7,160.00 | 5,505.00 | 55000-80000 |
80000 | 45% | 15,160.00 | 13,505.00 | 80000 |
=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)
舊版?zhèn)稅計算公式(個稅起征點(diǎn)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)
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