| 特许费收入 | 特许费所得收入额 | 特许费所得税额 | 个税税负 |
| 941 | 141 | 28.2 | 3% |
| 1600 | 800 | 160 | 10% |
| 3200 | 2400 | 480 | 15% |
| 3556 | 2756 | 551.2 | 15.5% |
| 4000 | 3200 | 640 | 16% |
| 10000 | 8000 | 1600 | 16% |
| 90000 | 72000 | 14400 | 16% |