论文部分内容阅读
企业在发放年终奖金时,政策的运用会导致税负的不同,本文依据不同税率对个人所得税筹划的临界点进行运用,希冀对个人所得税筹划提供参考意义。
When enterprises issue year-end bonuses, the use of policies leads to different tax burden. Based on different tax rates, this paper applies the threshold of personal income tax planning and hopes to provide reference for the planning of personal income tax.