中国所得税計算ツール
中国の2019年個人所得税法に基づく給与所得の個人所得税を計算します。
Social insurance & housing fund
Contribution base is clamped between lower and upper limits (varies by city). Set lower to 0 to use salary as the base.
Special additional deductions (¥/month)
Pre-tax salary—
Social insurance + fund (you pay)—
Special deductions—
Taxable income—
Income tax (monthly avg)—
After-tax (monthly avg)—
Annual after-tax—
Effective tax rate—
機能
Cumulative withholding method
Social insurance + housing fund
Special additional deductions
Pre-tax vs after-tax breakdown
Tax bracket details
使い方
1. 月額総給与を入力します。
2. 社会保険料と住宅積立金の控除率を調整します。
3. 専項附加控除がある場合は月額控除額を入力します。
4. 「累計源泉徴収」モードに切り替えると、年間を通じた月別の税額変化が確認できます。
5. 右側のパネルに総支給額、社会保険料、控除額、課税所得、税額、手取り額がリアルタイムで表示されます。
よくある質問
What deductions are supported?
Social insurance (pension, medical, unemployment), housing fund, and the seven special additional deductions (children's education, continuing education, mortgage interest, rent, elderly care, serious illness medical, infant care).
Why is my December tax higher than January?
China uses cumulative withholding — as your year-to-date income climbs into higher brackets, monthly withholding increases. The annual total tax is the same regardless.