✔ 最佳答案
月入$23,000
一年人工 :$276,000 (12 個月人工計)
可扣強積金供款: $1,000*12 = $12,000
總入息計:$276,000 - $12,000 = $264,000
再扣除個人免稅額:$100,000
應課稅入息總額:$164,000
稅率:
首 $30,000 :2%
次 $30,000:7%
再 $30,000: 13%
其後: 19%
以 $164,000 計: $30,000*3% + $30,000*7% + 30,000*13% + $74,000*19% = $20,660
如果一年 13 個月糧計:$299,000
可扣強積金供款: $1,000*12 = $12,000
總入息計:$299,000 - $12,000 = $287,000
再扣除個人免稅額:$100,000
應課稅入息總額:$187,000
以 $187,000 計: $30,000*3% + $30,000*7% + 30,000*13% + $97,000*19% = $25,030
如果你是第一次交稅,就要將你的稅款乘二,因為要預繳來年的稅款。
以你的入息,已算中產了。