不含税劳务报酬分段点的计算
基本原则是税后收入要相等。
,1. 假设税前收入,,则对应的税后收入 x,0,4000
y,x,x,800,20%,,
,0.8x,160 ?
y,160x,0.8
,,2. 假设税前收入x,4000,20000,则对应的税后收入
y,x,x,1,20%,20%,,
,0.84x ?
yx,0.84
,,x,20000,500003. 假设税前收入,则对应的税后收入
y,x,x,1,20%,30%,2000,,,,
,0.76x,2000 ?
y,2000x,0.76
,,x,50000,,,4. 假设税前收入,则对应的税后收入 y,x,x,1,20%,40%,7000,,,,
,0.68x,7000 ?
y,7000x,0.68
5. 求解各分界点,
,,,,x,0,4000x,4000,20000对于和, y,160y, 0.80.84
y,160,0.84,0.04,3360
,,,,x,4000,20000x,20000,50000对于和, y,2000y, 0.760.84
y,2000,0.84,0.08,21000
,,,,x,20000,50000x,50000,,,对于和,
y,2000y,7000, 0.760.68
,,y,7000,0.76,2000,0.68,0.08,49500