![](https://static.youtibao.com/asksite/comm/h5/images/m_q_title.png)
张某2014年年末取得全年一次性奖金60000元,雇主为张某定率负担60%的个税,张某每月工资为5000元,张某年终奖自己实际负担的税额为()元
A.5202.27
B.5164.25
C.5686.46
D.6428
![](https://static.youtibao.com/asksite/comm/h5/images/m_q_a.png)
A、5202.27
解析:60000÷12=5000(元),对应的税率是20%,速算扣除数是555。应纳税所得额=(60000-555×60%)÷(1-20%×60%)=67803.41(元)67803.41÷12=5650.28(元),适用税率20%,速算扣除数555。应纳税额=67803.41×20%-555=13005.68(元)张某年终奖自己实际缴纳税额=13005.68-13005.68×60%=5202.27(元)
![](https://static.youtibao.com/asksite/comm/h5/images/solist_ts.png)