避税计算器 1.2

The Tax Avoidance Calculator stands out as the only tool available that calculates and assists users in minimizing their personal income tax efficiently. This calculator adheres strictly to the Income Tax Law and corrects errors found in other calculators that utilize incorrect formulas when calculating tax on bonuses.

According to the Income Tax Law, both salary and bonuses are subject to a seven-tier progressive tax rate. This method of taxation can lead to the "bonus trap," whereby receiving just one additional unit of bonus can result in a decrease in net income. For instance, an individual with a monthly income of 5,000 yuan and an annual bonus of 36,000 yuan would owe 1,080 yuan in tax on the bonus. If they were to receive a bonus of 36,001 yuan instead, the tax owed would increase significantly to 3,390.1 yuan.

The Tax Avoidance Calculator is designed specifically to address this issue by distributing a portion of the bonus across monthly income or vice versa, thereby lawfully reducing the total personal income tax owed.

It is important to note that the methods for calculating monthly income and bonus payments differ slightly, and the bonus calculation method can only be utilized once during the year. In other words, aside from a one-time annual bonus, all other bonuses must be incorporated into that month’s income and calculated accordingly using the monthly income tax method.