1、2018新个税政策薪资最优发放法此列为扣除五险一金等所有扣除后的值此列为扣除五险一金等所有扣除后的值此列中值为整数，非四舍五入，超过即进入下一级年总收入(元)Y=12A+B月薪(元)A年终奖(元)B全年月薪个税(元)s1年终奖个税(元)s2全年个税(元)s=s1+s2全年扣税比例60000 5000 0 0 0 0 之间（Y-B）/12 096000 8000 0 1080.00 0.00 1080.00 1.1250%之间（Y-B）/12 0121704 10142 0 3650.40 0.00 3650.40 2.9994%之间10142 Y-12*A157704 10142 36000
2、3650.40 1080.00 4730.40 2.9995%之间（Y-B）/12 36000240000 17000 36000 11880.00 1080.00 12960.00 5.4000%之间（Y-B）/12 36000309252 22771 36000 25730.40 1080.00 26810.40 8.6694%之间22771 Y-12*A417252 22771 144000 25730.40 14190.00 39920.40 9.5675%之间（Y-B）/12 144000504000 30000 144000 43080.00 14190.00 57270.00 1
3、1.3631%之间（Y-B）/12 140000624000 40000 144000 73080.00 14190.00 87270.00 13.9856%之间（Y-B）/12 144000789948 53829 144000 122864.40 14190.00 137054.40 17.3498%之间53829 Y-12*A945948 53829 300000 122864.40 58590.00 181454.40 19.1823%之间（Y-B）/12 3000001020000 60000 300000 145080.00 58590.00 203670.00 19.9676%之
4、间（Y-B）/12 3000001282116 81843 300000 236820.60 58590.00 295410.60 23.0409%之间81843 Y-12*A1402116 81843 420000 236820.60 102340.00 339160.60 24.1892%1440000 85000 420000 250080.00 102340.00 352420.00 24.4736%1721676 108473 420000 376834.20 102340.00 479174.20 27.8318%之间108473 Y-12*A1961676 108473 660000 376834.20 193590.00 570424.20 29.0784%之间（Y-B）/12 6600002544732 157061 660000 639209.40 193590.00 832799.40 32.7264%
