随着社会经济的发展,职工的薪酬发放日益多样化,本文根据个人所得税调整的相关政策,对全年一次性奖金的个税问题作一解读和分析,帮助对其的理解和运用。 With the development of society and economy, the remuneration of employees is diversified day by day. Based on the relevant policies of personal income tax adjustment, this paper analyzes and analyzes the tax issue of one-off bonuses throughout the year to help them understand and apply them.