小财知识库年终奖单独计税和合并计税比较（2022版）年内取得的年终奖，缴纳个税有两种计税方式，即单独计税和合并计税。一、合并计税（1）应纳所得税额=综合所得收入额（包含年终奖）-6万元-三险一金等专项扣除-专项附加扣除-依法确定的其他扣除-公益慈善事业捐赠（2）所得税=应纳所得税额×适用税率-速算扣除数。速算扣除数表：级别1234567区间最小值-36,000144,000300,000420,000660,000960,000区间最大植36,000144,000300,000420,000660,000960,000税率%3102025303545速算扣除数2,52016,92031,92052,92085,920181,920A公司小王，2022年工资扣除三险一金、免征额等后，应纳税所得额15万元，年终奖3万元。小王应纳所得税额为：15万+3万=18万查应纳所得税额对应的所得税为190801小财知识库二、年终奖单独计税（1）年终奖÷12，找到年终奖适用税率和速算扣除数速算扣除数表：级别1234567区间最小值-3,00012,00025,00035,00055,00080,000区间最大植3,00012,00025,00035,00055,00080,000税率%3102025303545速算扣除数-2101,4102,6604,4107,16015,160（2）计算年终奖奖应纳税年终奖应纳所得税=年终奖×适用税率-速算扣除数（3）总的缴纳所得税应纳所得税额=综合所得收入额（不包含年终奖）-6万元-三险一金等专项扣除-专项附加扣除-依法确定的其他扣除-公益慈善事业捐赠总的缴纳所得税=应纳所得税额×适用税率-速算扣除数+年终奖应纳所得税A公司小王，2022年工资扣除三险一金、免征额等后，应纳税所得额15万元，年终奖3万元。（1）工资收入对应的所得税：应纳税所得额15万元（查应纳所得税额对应的所得税表），对应所得税13080（2）年终奖对应的所得税：年终奖3万元（查年终奖对应的所得税表），2小财知识库对应所得税900。结论：年终奖单独计税需要的所得税为：13080+900=13980，比综合计税19080，少了5100元。三、附录应纳所得税额对应的所得税表应纳所级税速算扣除得税额别率数1000013020000130300001304000021025205000021025206000021025207000021025208000021025209000021025201000002102520110000210252012000021025201300002102520140000210252015000032016920160000320169201700003201692018000032016920190000320169202000003201692021000032016920220000320169202300003201692024000032016920250000320169202600003201692027000032016920280000320169203序号12345678910111213141516171819202122232425262728所得税（税年终奖纳入计税）30060090014802480348044805480648074808480948010480114801308015080170801908021080230802508027080290803108033080350803708039080小财知识库2930313233343536373839404142434445464748495051525354555657585960616263646566676869707129000030000031000032000033000034000035000036000037000038000039000040000041000042000043000044000045000046000047000048000049000050000051000052000053000054000055000056000057000058000059000060000061000062000063000064000065000066000067000068000069000070000071000033444444444444555555555555555555555555666662020252525252525252525252525303030303030303030303030303030303030303030303030353535353516920169203192031920319203192031920319203192031920319203192031920319205292052920529205292052920529205292052920529205292052920529205292052920529205292052920529205292052920529205292052920529208592085920859208592085920441080430804558048080505805308055580580806058063080655806808070580730807608079080820808508088080910809408097080100080103080106080109080112080115080118080121080124080127080130080133080136080139080142080145080148580152080155580159080162580小财知识库7272000073730000747400007575000076760000777700007878000079790000808000008181000082820000838300008484000085850000868600008787000088880000898900009090000091910000929200009393000094940000959500009696000097970000989800009999000010010000006666666666666666666666666777735353...
