基于 2024 年中国个税综合所得税率表，月度预扣预缴方式计算
| 级数 | 全年应纳税所得额 | 月度折算 | 税率 | 速算扣除 |
|---|---|---|---|---|
| 1 | ≤ 36,000 | ≤ 3,000 | 3% | 0 |
| 2 | 36,001 - 144,000 | 3,001 - 12,000 | 10% | 210 |
| 3 | 144,001 - 300,000 | 12,001 - 25,000 | 20% | 1,410 |
| 4 | 300,001 - 420,000 | 25,001 - 35,000 | 25% | 2,660 |
| 5 | 420,001 - 660,000 | 35,001 - 55,000 | 30% | 4,410 |
| 6 | 660,001 - 960,000 | 55,001 - 80,000 | 35% | 7,160 |
| 7 | > 960,000 | > 80,000 | 45% | 15,160 |