为进一步增强企业活力,在企业奖金分配上更好地体现按劳分配原则,以调动企业和职工发展生产的积极性,提高经济效益,并能有效地控制消费基金的过快增长,财政部最近对有关征收奖金税、工资调节税问题发出通知,其主要内容如下: 一、根据国务院有关文件规定,自1987年度起,降低奖金税税率。企业全年发放奖金总额不超过标准工资四个月的部分,继续免征奖金税;四个月至五个月的部分,奖金税税率由30%降为20%;五个月至六个月的部分, In order to further enhance the vitality of enterprises, the principle of distribution according to work is better reflected in the distribution of corporate bonuses so as to arouse the enthusiasm of enterprises and staff in developing production, increase economic benefits and effectively control the excessive growth of consumer funds. Relevant tax levying taxes, payroll tax issues notice, the main contents are as follows: First, according to the relevant documents of the State Council, since 1987, reducing the bonus tax rate. In the four-month to the five-month period, the bonus tax rate will be reduced from 30% to 20%; from five months to six months part,