自国家税务总局颁布《关于调整个人取得全年一次性奖金等计算征收个人所得税方法问题的通知》以来,有很多人提出该计税办法会导致严重的奖金负效益问题。本文针对这一情况,以个人所得税法中相关部分为依据,对“取得不含税全年一次性奖金收入个人所得税计算方法”提出自己的改进意见,旨在解决不公平的问题。 Since the State Administration of Taxation promulgated the “Notice Concerning the Adjustment of Individual Income Taxes for Individuals Getting a One-Year Bonus, etc.,” many people have suggested that this taxation measure will cause serious negative bonus benefits. In view of this situation, based on the relevant part of the personal income tax law, this article puts forward my own opinions on how to improve the personal income tax on the annual income tax without tax, and aims to solve the problem of unfairness.