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实行工资与效益挂钩的企业,经常要计算工资调节税,财政部为此规定了计算公式、税率和建算扣除率,但在实施中,工资调节税的计算往往要经多次试算,比较麻烦。我厂是第一批挂钩企业,本人根据财政部的公式推导出一个变形公式,已使用多年,现介绍给大家。为说明问题,先给出如下概念: 毛增长额:扣除工资调节税前的工资增长额为毛增长额,对应的增长率为毛增长率。净增长额:扣除工资调节税后的工资增长额为净增长额,对应的增长率为“净增长率”。变形公式如下: 工资调节税额=毛增长额×适用税率-工资基数×速算加除率/1+适用税率仅有这一变形公式还不够,因为适用税率究竟选用哪一档,还只能是估计,能否一次就选准适用税率呢,完全可以。本人经过计算,得出如下对照表,可以根据毛增长率查表求得净增长率,然后选用适用税率。
Wages and benefits linked to the implementation of the enterprise, often to calculate the wage adjustment tax, the Ministry of Finance provides for this formula, the tax rate and the calculation deduction rate, but in the implementation, the calculation of the wage adjustment tax often go through many trial calculation, comparison trouble. I plant is the first batch of linked enterprises, I deduced a formula based on the formula of the Ministry of Finance, has been used for many years, are introduced to you. To illustrate the problem, we first give the following concepts: Gross increase: The wage increase before deduction of wage adjustment is gross increase, corresponding to the gross increase rate. Net increase: The wage increase after deducting the salary adjustment tax is the net increase, corresponding to the growth rate of “net growth rate”. Deformation formula is as follows: Wage adjustment tax = gross growth amount × applicable tax rate - wage base × speed calculation plus rate / 1 + applicable tax rate Only this deformation formula is not enough, because the applicable tax rate which file to choose, it can only be estimated, Is it okay to choose the appropriate tax rate once? After calculation, I draw the following table, you can look up the gross growth rate of the net growth rate, and then select the applicable tax rate.