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标题: 年终奖个税临界点最低为18000元年终奖如何迈过一元税差
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发表于 2019-11-11 02:36  资料  个人空间  短消息  加为好友 
年终奖个税临界点最低为18000元年终奖如何迈过一元税差

<p>年终奖个税临界点最低为18000元 年终奖如何迈过“一元税差”?</p>
<p>淮安新闻12月13日讯(记者张文辉季明稳)眼下年关将近,对于上班族来说,除了考虑今年过年忙些啥?最关心的可能莫过于年终奖了。因为年终奖是员工年底时最大的期待。部分单位和不少公司往往会根据今年的经营状况、员工的业绩给出或大或小的红包。普遍的方式是年底获得双薪、三薪,一些行业和公司发出的年终奖甚至超过全年的收入。不过,近日在新浪微博上,中国农业大学经济管理学院副教授葛长银的一条关于年终奖计税的微博引来了无数关注的目光。因为这条微博指出,在到达计税临界点时,;宁可少千元不要超1元;。原因就在于,超过计税临界点时,对应的税率就会有所上升,需要缴纳的税款会面临较大的增加。那么,实际情况是不是这样呢?如果确实存在个税临界点,那么,市民又该如何去避免这种情况发生呢?;个税临界点;困扰年终奖;我也看到了这条微博,不过不知道是不是真的,如果真是这样的话,我确实是要好好注意一下今年的年终奖奖金了。;在淮安市区某事业单位工作的陈小姐,去年单位发的年终奖就是18000多元。所以,她对于;个税临界点;的提法格外关注。陈小姐说,如果真像中国农业大学教授说的那样,自己也会选择;宁可少千元不要超1元;。那么,个税临界点到底是个什么样的概念呢?记者通过国家税务总局站了解到,今年9月国家税务总局修改了《个人所得税法》及其《实施条例》,修改后,国家税务总局制定下发了;46号公告;,按照税盖博士遮盖液法及公告的规定,国家税务总局对个人所得税的免征额及税级进行了调整。因此,当应税所得处于临界点附近时,对应的不同税级所产生的应纳税额就有较大的差异。那么,为何会在年终奖的发放上出现;个税临界点;的困扰呢?对此,记者采访了淮安工商银行理财经理、金融理财师彭跃华。彭跃华告诉记者,由于年终奖是一次性发放的,对于上班族来说,年末时一次性获得的收入较高,相对应的税级、税率也就水涨船高。按照国家税务总局调整后《个人所得税法》的有关规定,的确会出现;宁可少千元不要超1元;的情况。原因就在于,当收入位于不同税级之间的临界点时,收入1元钱的变动都会带来对应税率的变化,从而导致应纳税额出现较大的差距。彭跃华说,出现所得税如此剧烈增长的另外一个原因在于,在9月份出台的新个税征收办法中,将原来的9级税率变为7级税率,取消了原来的15%的税率级,因此。1.8万、5.4万、10.8万、42万、66万和96万年终奖的发放刚好处在临界点之上,一旦年终奖数额增加到或超过某个临界点时,将使得对应的纳税税率提高一档,如从3%提高到10%,随之纳税额也相应地大幅增加。年终奖存六大税率;盲区;;其实个人所得税这样的累进税制,在制定的时候往往会出现税率盲区。而新的《个人所得税法》实施之后,年终奖适应的各档次税率之间的盲区从8个减少到6个。如果发给员工的年终奖数额正好落在;盲区;内,对员工、企业来说,本来企业想多发奖金奖励员工,但结果却让员工实际到手的奖金缩水。;对于新的个人所得税法带来的变化,彭跃华如是说。彭跃华告诉记者,按照新的个税法以及实施条例,现在的税率盲区临界点分别为:(18001元,19283.33元);(54001元,60187.50元);(108001元,114600元);(420001元,447500元);(660001元,706538.46元);(960001元,1120000元)。以第一个盲区为例,如果一位员工获得18000元的年终奖,征税税率是3%,应纳税540元,税后可以拿到17460元。但如果年终奖增加1元到18001元,对应的计税税率为10%,应纳税上升到1695.10(18001x10%-速算扣除数105元),结果,税后能拿到的年终奖只有16305.9元。也就是说,多发1元年终奖会导致税后少得1154.1元。那么,对于上班族来说,具体应该怎样计算自己的年终奖呢?彭跃华说,根据员工当月工资薪金所得的不同,全年一次性奖金有两种方式计算个人所得税。第一种是如果当月所得高于(或等于)3500元,适用公式为:个人所得税应纳税额=员工当月取得全年一次性奖金适用税率-速算扣除数。例如,市民张女士今年12月领取的工资在3500元以上,年终奖为10000元。需缴纳100003%-0=300元。第二种是如果在发放年终奖的当月,员工的工资薪金所得低于3500元,适用公式为:个人所得税应纳税额=应纳税所得额适用税率-速算扣除数。例如,程先生今年12月工资所得为2000元,单位又发了10000元年终奖。个人所得税应纳税额应缴税=85003%-0=255元。两招规避;多发不如少发;既然年终奖在发放中存在;多发不如少发;的情况,那么如何去合理地规避呢?对此,彭跃华介绍说,目前在年白癜风不能吃什么终奖的避税上,一般有两种方法。第一种是年终奖分开发可少交税。彭跃华说,因为年终奖在确定税率时,要先除以12个月。而在一个纳税年度内,对每一个纳税人,这种计税优惠办法只允许使用一次。作为发放年终奖的单位,完全可以通过化整为零进行合理避税。比如:李先生和王女士所在单位不同,年底两家单位预计都将拿出人均2万元的资金进行年终奖励,两人当月工资收入都是5000元。李先生的单位化整为零:将2万元分成1.8万元;业绩年终奖;和2000元;先进奖;两笔发放。那么先进奖2000元加工资5000元将达到7000元,减去3500元免征额,适用税率10%,速算扣除数105,按工资个税的计算公式可以得出,这部分收入应纳个税为245元;1.8万元作为年终奖,除以12个月后正好在;临界点;之下,适用3%的最低一档税率,这部分个税额应为540元。这样,王先生当月个税总数为245元+540元=785元。而王女士单位将2万元全部作为年终奖发放。这样,王女士当月5000元工资应纳个税为45元;2万元年终奖正好越过了;临界点;,适用第二级10%的税率,应纳个税为1895元。这样,王女士当月个税总数为1940元。也就是说,由于奖项设置不同,王女士须比李先生多缴1155元税款。彭跃华说,第二种方法就是员工进行公益捐款。根据《个人所得税法》及《财政部国家税务总局民政部关于公益性捐赠税前扣除有关问题的通知》的规定:个人所得对教育事业和其他公益事业捐赠的部分,未超过纳税人申报应纳税所得额30%的部分,给予税前扣除。计算公式为:税款=应纳税所得税率-速算扣除数,应纳税所得=工薪收入-法定扣除额-捐款(不超出捐款限额)。记者从国税部门了解到,2009年度淮安市获得上级部门联合认定,取得公益性捐赠税前扣除资格的非营利性社会团体和基金会共有六户。分别是:淮安市廉租房爱心基金会、淮安市慈善基金会、淮安市见义勇为基金会、淮安大众助保基金会、淮安市金湖县慈善总会、淮安市楚州区慈善基金会。纳税人对此六户的公益性捐赠,可以凭合法票据按规定在所得税前扣除。除此以外的未取得捐赠扣除资格的淮安地区其他社会团体或基金会的捐赠,不论是否取得合法票据,则均不得在所得税前扣除。比如李先生和王女士都获得了18001元的年终奖,基本工资均为3500元。李先生对淮安市见义勇为基金会进行了5元捐款并保留发票,其最终纳税额为17996x3%=539.88元,而王女士没有捐款,其最终纳税额为18001x10%-105=1695.1元。也就是说,纳税人李先生因为5元的捐款,其反而获益1695.1-539.88=1155.22元。公益捐款可北京中科白殿疯在哪里谓;一举两得;,利己利人。年终奖北京治疗白癜风究竟要花多少钱临界区间:</p>

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