老师好！1）给老板发工资每月10000元 2）附加扣除项：赡养老人2000元(独生子女）、子女教育1000元、住房租赁1500元、社保及公积金600元，合计5100元 3）年终奖发放36000元，问：每月工资是否不用交个税，年终奖个税按3%应交个税为1080元、老师是怎么理解吗?

你好；  你年终奖是单独来计算个税的吗 

（113000+35000×80%-12000-24000-12000-60000-3600-6000）×综合所得税率-扣除数 你计算一下

同学你好 工资薪金： 1月扣应纳税所得额=10000-5000-1000-2000-1000-500=500，交税=500*0.03=15 2月扣应纳税所得额=10000-5000-1000-2000-1000-500=500，交税=500*0.03=15 3月扣应纳税所得额=10000-5000-1000-2000-1000-500%2B50000=50500，交税=（50500%2B500*2）*0.1-2520-15-15=2600 4月不交税 5月，交税=（50500%2B500*2%2B3000-5000%2B500）*0.1-2520-15-15-2600=-150不交税 6月，交税=（50500%2B500*2%2B3000-5000%2B500%2B500）*0.1-2520-15-15-2600=-100不交税 7月，交税=（50500%2B500*2%2B3000-5000%2B500%2B500%2B500）*0.1-2520-15-15-2600=-50不交税 8月，交税=（50500%2B500*2%2B3000-5000%2B500%2B500%2B500%2B500）*0.1-2520-15-15-2600=0不交税 9月，交税=（50500%2B500*2%2B3000-5000%2B500%2B500%2B500%2B500%2B500）*0.1-2520-15-15-2600=50 10月，交税=（50500%2B500*2%2B3000-5000%2B500%2B500%2B500%2B500%2B500%2B500）*0.1-2520-15-15-2600-50=50 11月，交税=（50500%2B500*2%2B3000-5000%2B500%2B500%2B500%2B500%2B500%2B500%2B500）*0.1-2520-15-15-2600-100=50 12月，交税=（50500%2B500*2%2B3000-5000%2B500%2B500%2B500%2B500%2B500%2B500%2B500%2B30000-5000-3600）*0.1-2520-15-15-2600-50-50-50=2140

同学你好 工资薪金： 1月扣应纳税所得额=10000-5000-1000-2000-1000-500=500，交税=500*0.03=15 2月扣应纳税所得额=10000-5000-1000-2000-1000-500=500，交税=500*0.03=15 3月扣应纳税所得额=10000-5000-1000-2000-1000-500%2B50000=50500，交税=（50500%2B500*2）*0.1-2520-15-15=2600 4月不交税 5月，交税=（50500%2B500*2%2B3000-5000%2B500）*0.1-2520-15-15-2600=-150不交税 6月，交税=（50500%2B500*2%2B3000-5000%2B500%2B500）*0.1-2520-15-15-2600=-100不交税 7月，交税=（50500%2B500*2%2B3000-5000%2B500%2B500%2B500）*0.1-2520-15-15-2600=-50不交税 8月，交税=（50500%2B500*2%2B3000-5000%2B500%2B500%2B500%2B500）*0.1-2520-15-15-2600=0不交税 9月，交税=（50500%2B500*2%2B3000-5000%2B500%2B500%2B500%2B500%2B500）*0.1-2520-15-15-2600=50 10月，交税=（50500%2B500*2%2B3000-5000%2B500%2B500%2B500%2B500%2B500%2B500）*0.1-2520-15-15-2600-50=50 11月，交税=（50500%2B500*2%2B3000-5000%2B500%2B500%2B500%2B500%2B500%2B500%2B500）*0.1-2520-15-15-2600-100=50 12月，交税=（50500%2B500*2%2B3000-5000%2B500%2B500%2B500%2B500%2B500%2B500%2B500%2B30000-5000-3600）*0.1-2520-15-15-2600-50-50-50=2140 7月取得劳务报酬所得预扣个税=35000*0.8*0.3-2000 次年汇算清缴应纳税=（10000*3%2B50000%2B3000%2B10000*7%2B35000*0.8%2B30000-1000*12-2000*12-1000*12-500*12-60000-3600）*0.1-2520=6820 因此汇算清缴应退税=6400%2B2140%2B50%2B50%2B50%2B2600%2B15%2B15-6820

你好，续页，计算吴先生每月应预缴=（10000*3%2B50000%2B3000%2B10000*7-1000*12-2000*12-1000*12-1000*12-3600）*10%-2520