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    方仁055主页 >> 文章 >> 课堂随想 >> 浏览信息《作者(或编辑)请增加点数学素养》

    课堂随想 | 评论(1) | 阅读(976)
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    星期四   晴天 
    主题 作者(或编辑)请增加点数学素养

    作者(或编辑)请增加点数学素养

     

    兴化市楚水小学 於以华  邮编225700

     

    请看今日扬子晚报A2版新闻:

     

    个税打头,一揽子收入分配改革大幕拉开

     

    ……

    【“优化累进税率”能解决“加了工资反而少了收入”的怪现象】

     

    目前的9级超额累进税率制,简单说就是你的月工资收入扣除目前的起征点2000元后,不超过500元,征5%;超过500~2000元部分,征10%;超过2000~5000元部分,征15%;超过5000~20000元部分,征20%;超过20000~40000元部分,征25%;超过40000~60000元部分,征30%;超过60000~80000元部分,征35%;超过80000~100000元部分,征40%;超过100000元以上的,征45%

     

    过于繁多的级数让很多工资收入处在某纳税级上限上下的人很是尴尬:比如月收入6900元,扣除2000元起征点后则纳税应该是4900×15%=735元,税后收入是6900-735=6165元,而月收入如果增加到7100元,纳税是5100×20%=1020元,税后7100-1020=6080元,加了200块工资,实际收入反而少了。而且,对中低收入者来讲,一旦收入超过2500元,纳税率直接从5%跳到10%,这个跳跃显然太大了。

     

    ……

    看到这样的新闻,我作为一个数学教育者感到奇怪:怎会出现‘加了工资反而少了收入’的怪现象”?!我不由得对这段文字进行研读,原来,我们的编辑出现了明显的知识性错误:个人所得税9级超额累进税率计算方法不是将所有的应纳税额全部按照最高税率纳税,而是要将4900元分3级,每级按照对应的税率进行计算。正确的方法是:

     

    690020004900(元),

     

    490050015002900

     

    500×5%1500×10%2900×15%=25150435610(元)。

     

    现在税务部门为了简化计算方法,一般采用减去速算扣除数来简算,方法是:(6900-2000)×15%-125=610(元)。其中的125就是达到第三级所应减去的速算扣除数。

     

    所以税后收入不是“6900-735=6165元”,而应该是6900-610=6290元。

     

    用同样的方法我们可以算出月收入7100元的税额及税后收入:税额是5100×20%-375=645元(375就是达到第四级所应减去的速算扣除数),税后收入是7100-645=6455元。与6900远的税后收入相比,不是“加了工资反而少了收入”,实际增加了165元。

     

    算到这里,我可能才明白了我们编辑所说的“加了工资反而少了收入”的真正想法:工资增加了200元,但实际收入并没有增加200元,而是实际增加了165元。

     

    当然,这篇文章中还有一段文字作者(或编辑)的想法可能也是这个原因:“对中低收入者来讲,一旦收入超过2500元,纳税率直接从5%跳到10%,这个跳跃显然太大了” 。这句话中的想法我们就不再叙说了。

     

    国务院常务会议讨论并原则通过个人所得税法修正案草案,这对广大工薪阶层来说确实是一个福音,因为这可以进一步减轻向我们教师等中低收入者的税收负担,还税与民。作为一个工薪阶层,我们表示欢迎。但作者(或编辑)为了赢取读者的眼球,用类似今天这样的说法“忽悠”广大读者,就有失职业道德了。因为扬子晚报一直是我们心目中理想的晚报,我们希望报纸报道的是正面的、真实的,更应该是正确的。请作者特别是编辑们除了加强文学功底外,一定要增加点诸如数学、科学等素养,我们不希望今后再出现类似的错误。

     

    希望能得到你们的答复,更不希望你们出现类似的错误!

     

     

     

    方仁055 发表于:2011-4-28 16:34:38

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