2011年9月,修正后的《中华人民共和国个税法》将工资、薪金所得的超额累进税率由九级变为七级,费用扣除额由2000元提升到3500元。由于税率级数的减少和级距的提高,使得年终奖计征个税越来越完善,但依然存在着税率临界点税负呈反方向变化等问题,有待进一步完善。 In September 2011, the amended “Individual Tax Law of the People’s Republic of China” changed the over-progressive tax rate on wages and salaries from nine to seven and the deduction of expenses from RMB2000 to RMB3,500. Due to the reduction of the tax rate series and the improvement of the grade distance, the end-of-year reward scheme is more and more perfect. However, there is still a problem that the tax rate threshold point changes in the opposite direction and the like, which needs further improvement.