年终奖除以12的商数适用税率速算扣除数18,000.001,500.003%018,001.001,500.0810%10519,283.331,606.9410%10554,000.004,500.0010%10554,001.004,500.0820%55560,187.505,015.6320%555108,000.009,000.0020%555108,001.009,000.0825%1,005114,600.009,550.0025%1,005420,000.0035,000.0025%1,005420,001.0035,000.0830%2,755447,500.0037,291.6730%2,755660,000.0055,000.0030%2,755660,001.0055,000.0835%5,505706,538.4658,878.2135%5,505960,000.0080,000.0035%5,505960,001.0080,000.0845%13,5051,120,000.0093,333.3345%13,5052018年10-12月份个税修改后年2018年10月个税修改前年终
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