10 & nbsp

Year-end awards
Spring Festival is approaching, the number of year-end awards made to become a topic of concern of users, many of the forum a "sun-end awards," the net posts, year-end awards are also subject to tax netizens relish. The day before yesterday, friends "small roundabout laughter" in the forum post "year-end bonus tax calculation method, we can calculate how much you can pay your own taxes,http://www.radiologycases.com/casereports/jrcr-mcq.cgi," one day reached 20,000 hits on many occasions, and was reprinted several forums.
 
Netizen "Sweet Rain" Zhang, who lives in Yuzhong District No. 103 gardens, work in a foreign trade company, named Xie Xin. Last month, she took out 8,000 yuan year-end awards, but when wages this month, but found little money and a big slice, "At first thought it was the financial side of the problem, and later was found to be deducted from the tax year-end awards . "But she was very confused: This year-end awards in the end how to compute the income tax law?
 
The day before yesterday, Xie Xin in line to see the post after a "year-end bonus tax calculation method," Well personally pick up the computer again, "really is on the card with digital wages is consistent with, the heart of a small lump suddenly solved. "Xie Xin said she rushed to the post to QQ group, to share with friends. & Nbsp;
 
■ presided issue
 
Intern reporter Chen Qiang
 
Year-end awards will be alone as
 
To one month's salary tax
 
How to calculate the tax year-end awards? Reporters learned from the Local Taxation Bureau, according to relevant regulations, the taxpayer has made year-end awards, will separate as one month's wages, salary income tax calculation. When calculating, the first employee of the year award divided by 12 months, according to their quotient to determine the applicable tax rate and quick deduction (table at right), and then two cases to calculate the tax.
 
Earn more than 2000 yuan during the month
 
Expense deduction as month-end awards issued, individuals who earn more than (or equal to) $ 2000 tax law, the formula is: Tax payable = annual bonus × applicable tax rate - quick deduction. At the same time, personal income that month salary and annual bonus pay personal income tax should be calculated separately. & Nbsp;
 
Such as the 2010 year-end awards Zhang 12,000 yuan, 2,400 yuan month salary income, 12000 ÷ 12 = 1000 (yuan), the applicable tax rate is 10%, quick deduction of 25. Therefore, year-end awards taxable amount 12000 × 10% -25 = 1175 (dollars), while monthly wages taxable amount (2400-2000) × 5% = 20 (dollars), & nbsp; the total taxable amount of the month 1175 + 20 = 1195 (dollars).
 
When salary is less than 2000 yuan month
 
Expense deduction if the year-end awards issued that month, personal income tax law who earn less than 2,000 yuan, the formula is: Tax payable = & nbsp; (year-end awards - wages and expenses deduction the difference) × applicable tax rate - quick deduction .
 
Last year, 12 such as Liu's salary is only 1400 yuan, the month-end awards 3000 yuan payment unit, therefore, should be subtracted from the difference between the year-end awards monthly wage deductions and expenses between 2000 yuan after calculation. Namely: 3000- (2000-1400) = 2400 (yuan); then, 2400 ÷ 12 = 200 (million), the applicable tax rate is 5%, quick deduction is zero; and finally, the taxable amount of 2400 × 5% = 120 (yuan).
 
Cities Network sun year-end awards
 
Chongqing ranked thirteenth
 
Netizen "Meme Bear" recently issued an article in the online "at the end of sun per year-end awards in major cities: Beijing, Changchun highest minimum" the post, causing a heated discussion the majority of Internet users, and set out the top five per year award The major cities. Beijing to 5008 yuan in the first row, behind Shanghai, respectively, 4874 yuan; Shenzhen, 4,611 yuan; Guangzhou,http://www.ma.ccnw.ne.jp/deai/asobi/bbs2/joyful.cgi, 4486 yuan; Hangzhou, 4270 yuan.
 
Chongqing-end awards 3381 yuan per capita ranked in 13th place. Chengdu is 3616 yuan per year-end awards, ranked tenth. Changchun is the lowest ranking, year-end awards for 2711 yuan per capita.
 
Rapid calculation of personal income tax deduction tables
 
Class & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp,http://www.e-okinet.biz; taxable income (including tax) & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp rate; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp,http://www.sofmap.com/product_detail/exec/_/sku=11366872/-/gid=SA07060000; & nbsp; rapid calculation
 
Number & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp ; & nbsp; & nbsp; & nbsp,http://www.infocrystal.com/alink/apeboard_plus.cgi?command=read_message&msgnum=620/; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp,http://www.leme.pt/pesquisa/search.cgi; & nbsp; & nbsp; & nbsp; & nbsp; (%) & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; deduction (RMB)
 
1 & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp,tn pas cher; no more than 500 yuan parts & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 5 & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp,http://www.surg1.med.tohoku.ac.jp; 0 & nbsp; & nbsp; & nbsp;
 
2 & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 500-2000 yuan parts & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 10 & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 25 & nbsp; & nbsp;
 
3 & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 2000-5000 yuan parts & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 15 & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 125 & nbsp;
 
4 & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; more than 5000 yuan yuan to 20,000 yuan part of & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 20 & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 375 & nbsp;
 
5 & nbsp; & nbsp; & nbsp,http://www.enochnj.org/pagegen.cgi; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 20000-40000 yuan parts & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 25 & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 1375
 
6 & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 40000-60000 yuan parts & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 30 & nbsp; & nbsp; & nbsp; & nbsp,hollister; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 3375
 
7 & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 60000-80000 yuan parts & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 35 & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp,christian louboutin homme; & nbsp,escarpin louboutin pas cher; & nbsp; & nbsp; & nbsp; 6375
 
8 & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 80000-100000 yuan parts & nbsp; & nbsp; & nbsp; & nbsp; 40 & nbsp; & nbsp; & nbsp; & nbsp; & nbsp,jordan femme pas cher; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 10375
 
9 & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; part of more than 100,000 yuan of & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 45 & nbsp ; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; & nbsp; 15375