{"{0} / {1}":"{0} / {1}","{0}: employee rate":"{0}：員工費率","{0}: employer rate":"{0}：雇主費率","12-month average take-home after IIT":"IIT後12個月平均實領薪資","2026 annual tax: {0}; withheld: {1}; tax less withheld: {2}":"2026年全年稅額：{0}；已扣繳：{1}；應納稅額扣除已扣繳：{2}","2026 monthly withholding schedule":"2026年月度扣繳明細","2026 total annual tax — separate: {0}; merged: {1}; difference: {2}":"2026年全年總稅額——分開計稅：{0}；合併計稅：{1}；差額：{2}","An estimate for planning, not tax advice; use the State Taxation Administration’s Individual Income Tax app (个人所得税) for the official calculation.":"這是供規劃參考的估算，不構成稅務建議；正式計算請使用國家稅務總局的Individual Income Tax app（个人所得税）。","Annual bonus":"全年一次性獎金","Annual comprehensive income (综合所得) reconciliation":"全年綜合所得（综合所得）彙算清繳","Annual eligible employee contributions":"全年符合資格的員工繳款","Annual salary, excluding this bonus":"全年薪資，不含這筆獎金","Annual special additional deductions, excluding medical and vocational qualification":"全年專項附加扣除，不含大病醫療及職業資格","Annual special additional deductions, excluding serious illness":"全年專項附加扣除，不含大病醫療","Annual tax liability":"全年應納稅額","Annual tax withheld":"全年已扣繳稅額","Annual wages and salaries":"全年工資、薪金","Applied base":"套用基數","Average monthly take-home":"平均每月實領薪資","Beijing 2025 contribution year (2025年度) — September–December snapshot":"北京2025繳費年度（2025年度）——9月至12月快照","Bonus tax cliffs (多发一元多交税)":"獎金稅率斷崖（多發一元多交稅）","Both methods give the same tax":"兩種方法的稅額相同","Calculate my contributions from bases and rates":"根據基數與費率計算我的繳款","Calculation view":"計算檢視","Children’s education (子女教育)":"子女教育（子女教育）","China annual bonus tax — 2026":"中國全年一次性獎金稅——2026","China income tax — 2026":"中國所得稅——2026","China social insurance and housing fund — 2026 planning":"中國社會保險與住房公積金——2026年規劃","Choose a listed education and housing allowance, and keep elderly support within the monthly limit.":"選擇列出的教育與住房扣除額，並將贍養老人扣除額控制在每月上限內。","Clamp the housing fund base to entered limits":"將住房公積金基數限制在輸入的範圍內","Clamp the insurance base to entered limits":"將保險基數限制在輸入的範圍內","CNY 400 per month":"每月CNY 400","Compare employee deductions, employer contributions and take-home pay using 2026 individual income tax. Enter your payroll rates or start from the explicitly dated historical preset.":"使用2026年個人所得稅，比較員工扣款、雇主繳款與實領薪資。請輸入薪資費率，或從明確標示日期的歷史預設開始。","Compare separate taxation (单独计税) with merging a qualifying annual bonus into 2026 comprehensive income. The separate method is available once per tax year for an eligible resident’s annual bonus, through 31 December 2027.":"比較分開計稅（单独计税）與將符合資格的全年一次性獎金併入2026年綜合所得。符合資格的居民每一納稅年度可對全年一次性獎金使用一次分開計稅，期限至2027年12月31日。","Continuing degree education (继续教育)":"繼續教育（继续教育）","Contribution rates — percentages":"繳款費率——百分比","Contribution settings":"繳款設定","Copy annual result":"複製全年結果","Copy comparison":"複製比較結果","Copy contribution result":"複製繳款結果","Copy schedule":"複製明細","Cumulative deductions":"累計扣除額","Cumulative income":"累計所得","Cumulative taxable income":"累計應稅所得","Current deduction amounts and eligibility":"目前扣除額與資格","Custom — typical starting rates, not a city preset":"自訂——常見起始費率，並非城市預設","Degree education: up to 48 months for the same qualification. Eligible vocational qualifications: CNY 3,600 in the certificate year, entered in the annual view. Loan interest: up to 240 months. Rent and loan interest cannot both be claimed by a couple in the same year; rent city bands use the registered population of municipal districts.":"學歷教育：同一學歷最多48個月。符合資格的職業資格：在取得證書年度扣除CNY 3,600，請於全年檢視中輸入。房貸利息：最多240個月。夫妻同一年度不得同時申報租金與房貸利息；租金城市級距依市轄區登記人口計算。","Derived cliff ranges, with tax rounded to cents":"推導出的稅率斷崖區間，稅額四捨五入至分","Elderly support (赡养老人) — your monthly share":"贍養老人（赡养老人）——您每月的分攤額","Elderly support covers eligible parents aged 60 or above, or eligible grandparents whose children have died. An only child may claim CNY 3,000 per month; siblings share CNY 3,000, with at most CNY 1,500 each. The amount is not multiplied by the number of elderly relatives.":"贍養老人適用於年滿60歲的符合資格父母，或子女均已過世的符合資格祖父母。獨生子女每月可扣除CNY 3,000；兄弟姊妹共同分攤CNY 3,000，每人最多CNY 1,500。金額不會依老年親屬人數倍增。","Eligible 50% loan share: CNY 500":"符合資格的50%房貸分攤額：CNY 500","Eligible annual serious illness deduction":"符合資格的全年大病醫療扣除額","Eligible first-home loan: CNY 1,000":"符合資格的首套住房貸款：CNY 1,000","Eligible monthly contribution deduction":"符合資格的每月繳款扣除額","Eligible serious illness deduction (大病医疗), annual total":"符合資格的大病醫療扣除額（大病医疗），全年總額","Eligible vocational qualification obtained this year: add CNY 3,600":"今年取得符合資格的職業資格：加計CNY 3,600","Employee":"員工","Employee (%)":"員工（%）","Employee contributions: {0}; employer contributions: {1}; month 1 take-home: {2}; average take-home: {3}; employer cost: {4}":"員工繳款：{0}；雇主繳款：{1}；第1個月實領薪資：{2}；平均實領薪資：{3}；雇主成本：{4}","Employee fixed medical add-on per month":"員工每月固定醫療附加費","Employee social insurance and housing fund per month":"員工每月社會保險與住房公積金","Employer":"雇主","Employer (%)":"雇主（%）","Employer fixed medical add-on per month":"雇主每月固定醫療附加費","Employer only":"僅雇主","Employer’s monthly total cost":"雇主每月總成本","Enter actual 2026 annual totals. Labour remuneration and royalties contribute 80% of gross receipts; author’s remuneration contributes 56% after the 20% expense deduction and further 30% reduction. Wages have no 20% expense deduction.":"請輸入2026年實際全年總額。勞務報酬與特許權使用費按收入總額的80%計入；稿酬先扣除20%費用，再減除30%，按56%計入。工資沒有20%費用扣除。","Enter between one and twelve months.":"請輸入1至12個月。","Enter contributions eligible for tax deduction within the statutory limits. Special additional and other deductions reduce taxable income; they are not deducted again from take-home pay. The basic deduction is CNY 5,000 per month.":"請輸入法定限額內可稅前扣除的繳款。專項附加扣除與其他扣除會降低應稅所得，不會再次從實領薪資中扣除。基本扣除額為每月CNY 5,000。","Enter finite, non-negative amounts up to CNY 1 billion, with at most two decimal places.":"請輸入有限、非負且不超過CNY 1 billion的金額，最多兩位小數。","Enter only your eligible share. Child education and infant care each allow CNY 2,000 per child per month: one parent claims 100%, or each claims 50%. Do not claim both categories for the same child in the same month.":"請只輸入您符合資格的分攤額。子女教育與3歲以下嬰幼兒照護均為每名子女每月CNY 2,000：由一名家長申報100%，或雙方各申報50%。同一子女同一月份不得同時申報兩個類別。","Enter rates from 0% to 100%, with at most two decimal places.":"請輸入0%至100%的費率，最多兩位小數。","Estimated amount payable":"預估應繳金額","Estimated refund":"預估退稅額","First cent recovering the threshold’s net pay":"恢復門檻淨收入的第一個分","For separate taxation, bonus ÷ 12 selects the rate and monthly quick deduction. Tax is bonus × rate − quick deduction. Crossing a bracket can reduce the net bonus. Each interval below compares net pay with the bonus exactly at the lower threshold.":"分開計稅時，以獎金÷12選擇費率與速算扣除數。稅額為獎金×費率−速算扣除數。跨入下一級距可能降低獎金淨額。以下每個區間都會將實領金額與恰好位於下限門檻的獎金比較。","Gross author’s remuneration (稿酬)":"稿酬毛額（稿酬）","Gross labour remuneration (劳务报酬)":"勞務報酬毛額（劳务报酬）","Gross royalties (特许权使用费)":"特許權使用費毛額（特许权使用费）","Historical preset: 1 September–31 December 2025. Insurance base CNY 7,162–35,811; housing fund base CNY 2,540–35,811. Maternity is included in employer medical. Work injury starts at the category I base rate of 0.2%; replace it with your employer’s assessed rate. Housing fund starts at 5%, with each side rounded to whole yuan.":"歷史預設：2025年9月1日至12月31日。保險基數CNY 7,162–35,811；住房公積金基數CNY 2,540–35,811。生育保險併入雇主醫療保險。工傷保險以第I類基準費率0.2%起算；請替換為雇主核定的費率。住房公積金以5%起算，雙方金額均四捨五入至元。","Housing fund (公积金)":"住房公積金（公积金）","Housing fund ceiling":"住房公積金上限","Housing fund floor":"住房公積金下限","Housing fund rate (%) — same for both sides":"住房公積金費率（%）——雙方相同","Housing loan interest or rent (住房贷款利息或住房租金)":"住房貸款利息或住房租金（住房贷款利息或住房租金）","IIT means individual income tax. The 12-month average uses cumulative withholding with unchanged salary, contribution amounts and deductions for all twelve months. A dated preset is an assumption for this projection; actual July base changes are not applied automatically.":"IIT代表個人所得稅。12個月平均值採用累計扣繳法，假設12個月的薪資、繳款金額與扣除額均不變。標示日期的預設值是本次推估的假設；7月實際基數變更不會自動套用。","Income after statutory expenses":"扣除法定費用後的所得","Infant care under age 3 (3岁以下婴幼儿照护)":"3歲以下嬰幼兒照護（3岁以下婴幼儿照护）","Insurance ceiling":"保險上限","Insurance floor":"保險下限","Item":"項目","Last bonus cent with lower net pay":"淨收入較低的最後一分獎金","Maternity, if separate (生育)":"生育保險，如分開計算（生育）","Medical (医疗)":"醫療保險（医疗）","Medical and fixed add-on":"醫療保險與固定附加費","Merged method saves":"合併計稅較省","Month":"月份","Month\tCumulative income\tCumulative deductions\tTaxable income\tRate\tQuick deduction\tMonthly tax\tTake-home":"月份\t累計所得\t累計扣除額\t應稅所得\t費率\t速算扣除數\t每月稅額\t實領薪資","Month {0}":"第{0}個月","Month 1 IIT / monthly average IIT":"第1個月IIT／每月平均IIT","Month 1 take-home after IIT":"第1個月扣除IIT後的實領薪資","Monthly contribution amounts":"每月繳款金額","Monthly cumulative withholding":"每月累計扣繳","Monthly housing fund base":"每月住房公積金基數","Monthly insurance contribution base":"每月保險繳費基數","Monthly pre-tax salary":"每月稅前薪資","Monthly special additional deductions (专项附加扣除)":"每月專項附加扣除（专项附加扣除）","None":"無","Official preset sources":"官方預設來源","Only part of my employee contributions is tax-deductible":"我的員工繳款只有部分可稅前扣除","Other eligible annual deductions":"其他符合資格的全年扣除額","Other eligible monthly deductions":"其他符合資格的每月扣除額","Pension":"養老保險","Pension (养老)":"養老保險（养老）","Quick deduction":"速算扣除數","Rate":"費率","Rent: CNY 1,100 — other cities above 1 million":"租金：CNY 1,100——其他人口超過1 million的城市","Rent: CNY 1,500 — designated major cities":"租金：CNY 1,500——指定大城市","Rent: CNY 800 — other cities up to 1 million":"租金：CNY 800——其他人口不超過1 million的城市","Resident individual income tax for tax year 2026. Monthly planning assumes the same salary and deductions from January to December with one employer, using cumulative withholding (累计预扣法).":"2026納稅年度居民個人所得稅。每月規劃假設1月至12月由同一雇主支付相同薪資與扣除額，採用累計扣繳法（累计预扣法）。","Round the housing fund base and each side’s contribution to whole yuan":"將住房公積金基數與雙方繳款均四捨五入至元","Salary-only tax: {0}. Separately taxed bonus: {1}. Extra tax from merging the bonus: {2}.":"僅計薪資的稅額：{0}。分開計稅的獎金：{1}。合併獎金所增加的稅額：{2}。","Separate maternity":"分開計算生育保險","Separate method saves":"分開計稅較省","Serious illness is claimed only at annual reconciliation. For each eligible patient, deduct catalogue-covered out-of-pocket costs after reimbursement above CNY 15,000, capped at CNY 80,000. Add the eligible amounts for yourself, your spouse and minor children allocated to you. Enter the deduction, not the medical bill, and do not duplicate a family member’s claim.":"大病醫療只能在年度彙算清繳時申報。每位符合資格的患者，扣除醫保目錄內經報銷後超過CNY 15,000的自付費用，上限為CNY 80,000。加總您本人、配偶及分配由您申報的未成年子女之符合資格金額。請輸入扣除額，不是醫療費帳單金額，且不要與家人重複申報。","Social insurance and housing fund (五险一金)":"社會保險與住房公積金（五险一金）","Take-home":"實領薪資","Tax this month":"本月稅額","Taxable comprehensive income":"應稅綜合所得","The CNY 60,000 annual basic deduction is included automatically. This is the tax balance before any filing or small-payment exemption; tax credits, donations with special limits and foreign income rules are not modelled.":"CNY 60,000的全年基本扣除額會自動計入。這是申報或小額免稅前的應納稅額；本工具未模擬稅額抵免、具有特殊限額的捐贈及境外所得規則。","The contribution ceiling must be at least the floor.":"繳費上限必須大於或等於下限。","The first interval is often written as CNY 36,000–38,566.67. CNY 36,000 itself is outside the cliff; with cent rounding, CNY 38,566.67 has recovered the net pay at the threshold. The last loss is CNY 38,566.66. These intervals describe the separate method, not the merged method.":"第一個區間常寫為CNY 36,000–38,566.67。CNY 36,000本身不在斷崖內；按分四捨五入後，CNY 38,566.67已恢復門檻處的淨收入。最後一個損失點是CNY 38,566.66。這些區間描述的是分開計稅，不是合併計稅。","The housing fund rate must be between 5% and 12% for each side.":"雙方住房公積金費率都必須介於5%至12%之間。","The monthly fields above are a guide. Enter the actual annual sum in the annual special additional deductions field, counting only eligible months and your allocated share.":"上述每月欄位僅供參考。請在全年專項附加扣除欄位中輸入實際全年總額，只計入符合資格的月份與分配給您的分攤額。","The tax estimate otherwise treats all employee contributions as eligible deductions. Adjust this if contributions exceed tax deduction limits or include a non-deductible add-on. Employer contributions do not reduce employee take-home pay.":"否則，稅額估算會將所有員工繳款視為符合資格的扣除額。若繳款超過稅前扣除限額，或包含不可扣除的附加費，請調整此設定。雇主繳款不會降低員工實領薪資。","Theoretical break-even, rounded for display":"理論損益平衡點，四捨五入後顯示","This is not a current 2026 city schedule. The 12-month projection holds the selected contributions constant; it does not model July adjustments.":"這不是目前的2026年城市繳費明細。12個月推估會固定所選的繳款金額，不會模擬7月調整。","This is the standard CNY 5,000-per-month method. Special simplified withholding arrangements, mid-year job changes, tax credits and exempt income are outside this projection. Use actual annual totals if your circumstances change.":"這是標準的每月CNY 5,000方法。特殊簡化扣繳安排、年中換工作、稅額抵免與免稅所得不在本次推估範圍內。若您的情況有所變更，請使用實際全年總額。","Threshold — excluded":"門檻——不含","Total annual tax — merged method":"全年總稅額——合併計稅","Total annual tax — separate method":"全年總稅額——分開計稅","Total contributions":"繳款總額","Total tax already withheld from all four income types":"四種所得類型已扣繳的稅額總計","Typical starting rates: pension 8% employee / 16% employer, medical 2% employee, unemployment 0.5% each. Employer medical, work injury and separate maternity start at zero: enter the rates that apply to you. These are editable assumptions, not a national or city schedule.":"常見起始費率：養老保險員工8%／雇主16%，醫療保險員工2%，失業保險雙方各0.5%。雇主醫療、工傷及分開計算的生育保險以零起算：請輸入適用於您的費率。這些是可編輯的假設，不是全國或城市繳費明細。","Unemployment":"失業保險","Unemployment (失业)":"失業保險（失业）","Use the annual deduction totals from the income tax tool. The CNY 60,000 basic deduction is automatic. The comparison assumes salary and this bonus are your only comprehensive income and compares final annual liabilities, before tax credits or filing exemptions.":"使用所得稅工具中的全年扣除額總計。CNY 60,000的基本扣除額會自動計入。比較假設薪資與這筆獎金是您唯一的綜合所得，並比較稅額抵免或申報免稅前的全年最終應納稅額。","Use the assessed contribution base, which can differ from salary. This model uses one base for all insurance items and a separate housing fund base. If your city uses different bases for individual insurance items, calculate them separately and enter the employee total in the income tax tool.":"請使用核定的繳費基數，該基數可能與薪資不同。本模型對所有保險項目使用同一基數，並另設住房公積金基數。若您所在城市對個別保險項目採用不同基數，請分別計算，再將員工總額輸入所得稅工具。","Use these totals in annual reconciliation":"在年度彙算清繳中使用這些總額","Work injury":"工傷保險","Work injury (工伤)":"工傷保險（工伤）","Work injury insurance is paid by the employer only.":"工傷保險僅由雇主繳納。","Your bonus is in a tax cliff: under separate taxation its net amount is less than a bonus of {0}. At cent precision, the loss continues through {1}.":"您的獎金落入稅率斷崖：採用分開計稅時，其淨額低於{0}的獎金。精確到分時，損失會持續至{1}。"}