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class="excellent_articles_title">相關(guān)推薦</li> </ul> </div> <p>薪酬專(zhuān)員須知之個(gè)稅、年終獎?dòng)嬎?/p><p><br /></p><p style="text-align: center;"><img loading="lazy" src="https://p.9136.com/00/l/c4ead6d5bdb15_2.jpg" alt="薪酬專(zhuān)員須知之個(gè)稅、年終獎?dòng)嬎?/></p><p>作為熟手，下面的這些技能是必須掌握的，包括薪資名詞、數據、政策、計算公式等。這是Excel設置、錄入、鏈接、調整扣減等操作的依據。</p><p>一、個(gè)稅的計算</p><p>個(gè)人所得稅簡(jiǎn)稱(chēng)個(gè)稅。本節所講的是工資薪金所得的個(gè)稅稅率。</p><p>工資薪金所得適用超額累進(jìn)稅率，稅率有七級：為45%，具體稅率見(jiàn)表3500元后的余額，為應納稅所得額。工資、薪金所得稅按月計算，并從職工的工資中于發(fā)放時(shí)代扣。1</p><table><tbody><tr class="firstRow"><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="240"><p style="MARGIN-LEFT: 0cm"><span style="FONT-FAMILY: 宋體; BACKGROUND: white; FONT-SIZE: 7.5pt">不超過(guò)</span><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt" span=""></span> </p></td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="90"><p style="MARGIN-LEFT: 0cm"><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt" span="" width="97">0</span> </p></td></tr><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="65"><p style="MARGIN-LEFT: 0cm"><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt" span="" width="240">1500</span><span style="FONT-FAMILY: 宋體; BACKGROUND: white; FONT-SIZE: 7.5pt">元至</span><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt" span=""></span> </p></td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="90"><p style="MARGIN-LEFT: 0cm"><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt" span="" width="97">105</span> </p></td></tr><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="65"><p style="MARGIN-LEFT: 0cm"><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt" span="" width="240">4500</span><span style="FONT-FAMILY: 宋體; BACKGROUND: white; FONT-SIZE: 7.5pt">元至</span><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt" span=""></span> </p></td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="90"><p style="MARGIN-LEFT: 0cm"><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt" span="" width="97">555</span> </p></td></tr><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="65"><p style="MARGIN-LEFT: 0cm"><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt" span="" width="240">9000</span><span style="FONT-FAMILY: 宋體; BACKGROUND: white; FONT-SIZE: 7.5pt">元至</span><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt" span=""></span> </p></td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="90"><p style="MARGIN-LEFT: 0cm"><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt" span="" width="97">1005</span> </p></td></tr><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="65"><p style="MARGIN-LEFT: 0cm"><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt" span="" width="240">35000</span><span style="FONT-FAMILY: 宋體; BACKGROUND: white; FONT-SIZE: 7.5pt">元至</span><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt" span=""></span> </p></td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="90"><p style="MARGIN-LEFT: 0cm"><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt" span="" width="97">2755</span> </p></td></tr><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="65"><p style="MARGIN-LEFT: 0cm"><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt" span="" width="240">55000</span><span style="FONT-FAMILY: 宋體; BACKGROUND: white; FONT-SIZE: 7.5pt">元至</span><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt" span=""></span> </p></td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="90"><p style="MARGIN-LEFT: 0cm"><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt" span="" width="97">5505</span> </p></td></tr><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="65"><p style="MARGIN-LEFT: 0cm"><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt" span="" width="240">80000</span><span style="FONT-FAMILY: 宋體; BACKGROUND: white; FONT-SIZE: 7.5pt">元的部分</span><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt" span="" width="90">45</span> </p></td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="97"><p style="MARGIN-LEFT: 0cm"><span style="font-size:7.5pt;font-family:" background:white;"="">13505</p></td></tr></tbody></table><p>作為薪資專(zhuān)員，個(gè)稅稅率表要抄錄在筆記本上，或電腦薪資文件夾，并做到爛熟于胸。</p><p>個(gè)人所得稅具體計算公式：</p><p>應代繳的個(gè)人所得稅=(當月工資薪金收入 - 實(shí)際繳存的社會(huì )保險費和住房公積金 - 個(gè)人所得額扣除數)*適用稅率 - 速算扣除數</p><p>測算：當月工資、薪金收入為3400、5000、8000元時(shí)，個(gè)稅分別為：0、10.50、161.00元。見(jiàn)表2.5。</p><p>表2.5 個(gè)稅計算舉例</p><table cellpadding="0" cellspacing="0" width="489"><tbody><tr class="firstRow"><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BACKGROUND: #d9d9d9; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="46"><p style="TEXT-ALIGN: center; MARGIN-LEFT: 0cm"><span style="FONT-FAMILY: 黑體; FONT-SIZE: 7.5pt">情況</span><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt"></span> </p></td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BACKGROUND: #d9d9d9; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="51"><p style="TEXT-ALIGN: center; MARGIN-LEFT: 0cm"><span style="FONT-FAMILY: 黑體; FONT-SIZE: 7.5pt">當月工資薪金收入</span><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt">A</span> </p></td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BACKGROUND: #d9d9d9; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="66"><p style="TEXT-ALIGN: center; MARGIN-LEFT: 0cm"><span style="FONT-FAMILY: 黑體; FONT-SIZE: 7.5pt">實(shí)際繳存的社會(huì )保險費</span><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt">B</span> </p></td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BACKGROUND: #d9d9d9; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="59"><p style="TEXT-ALIGN: center; MARGIN-LEFT: 0cm"><span style="FONT-FAMILY: 黑體; FONT-SIZE: 7.5pt">實(shí)際繳存的公積金</span><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt">C</span> </p></td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BACKGROUND: #d9d9d9; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="62"><p style="TEXT-ALIGN: center; MARGIN-LEFT: 0cm"><span style="FONT-FAMILY: 黑體; FONT-SIZE: 7.5pt">個(gè)人所得扣除數</span><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt">3500</span> </p></td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; BACKGROUND: #d9d9d9; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid" width="39"><p style="TEXT-ALIGN: center; MARGIN-LEFT: 0cm"><span style="FONT-FAMILY: ; FONT-SIZE: 7.5pt">A-B-C-D</span> </p></td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: 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