| 级数 | 应纳税所得额(X) | 税率 | 速算扣除数 |
| 1 | (0＜X≤3,000) | 3% | 0 |
| 2 | (3,000＜X≤12,000) | 10% | 210 |
| 3 | (12,000＜X≤25,000) | 20% | 1410 |
| 4 | (25,000＜X≤35,000) | 25% | 2660 |
| 5 | (35,000＜X≤55,000) | 30% | 4410 |
| 6 | (55,000＜X≤80,000) | 35% | 7160 |
| 7 | (X＞80,000) | 45% | 15160 |
应纳所得额 = 税前工资 - 起征点 - 五险一金
{{basePay}} - 5000 - {{insurance}} = {{incomeTax | formatMoney}}
应纳税额 = 应纳所得税 * 税率 - 速算扣除数
{{incomeTax}} * {{taxRate * 100}}% - {{quickDeduction}} = {{payable | formatMoney}}
实发工资 = 税前工资 - 五险一金 - 应纳税额
{{basePay}} - {{insurance}} - {{payable}} = {{realSalary | formatMoney}}