Break-Even Taxable Income Calculator

Work out the taxable income at which the tax liability offsets a fixed deduction, given the marginal rate.

📐 计算公式

所需应税所得 = (税后目标所得 t + 各项扣除 d) ÷ (1 − 税率 r)；应纳税额 = 应税所得 × r。校验：无强校验，非数输入按 0 兜底。判据：分子必须先补足扣除项 d 再反推税前口径（并非单纯 t÷(1−r)），税率 r 越高所需税前所得越大。

估算达到税后目标所需的应税所得。

目标税后所得

免税/扣除额

税率 (%)

📅 Tax rules snapshot as of Oct 2026 (current PRC tax rules); after any reform, defer to the latest official announcements.

Item	Formula / Rule	Source / Standard
Back-solve	Taxable income needed to cover a fixed deduction = deduction ÷ applicable marginal rate	Individual Income Tax Law of the PRC, 2018 amendment
After-tax target	Back-solving from an after-tax target requires the bracket rate together with its quick deduction	Individual Income Tax Law of the PRC, 2018 amendment
Bracket junction	Across brackets, fill the current cap first and continue in the next bracket to avoid a step error	Individual Income Tax Law of the PRC, 2018 amendment

📌 计算说明

📚 深度解析：目标税后所得反推应税所得

💡 常见使用场景

股东或经营者想拿到手 target 元，反推需要申报多少应税所得。

已知固定扣除 deduct 与比例税率 r，求实现目标净所得的税前门槛。

测算分红、薪酬设计的税前平衡点。

目标到手 75 万、税率 25%、无扣除

所需应税所得 = (750000 + 0) / (1 − 0.25) = 1,000,000 元；应纳税额 = 1,000,000 × 0.25 = 250,000 元，税后正好 75 万。

含扣除的情形

若还可扣除 10 万（deduct=100000），则应税所得 = (750000 + 100000) / 0.75 = 1,133,333 元，比无扣除时少申报 13.3 万。

❓ 常见问题（FAQ）

公式为什么是 (target+deduct)/(1−r)？

税后所得 = 应税所得×(1−r) − deduct，移项得应税所得 = (税后所得 + deduct)/(1−r)。

税率 r 用小数还是百分数？

本工具 r 输入百分数（如 25 代表 25%），内部换算为 0.25 参与 (1−r) 计算。

盈亏平衡应税额计算器