各省、自治区、直辖市和计划单列市地方税务局：对在中国境内有住所的个人一次取得数月奖金或年终加薪、劳动分红（以下简称奖金，不包括应按月支付的奖金）的计算征税问题，各地在执行中普遍反映现行规定不够合理．也不易于操作。为此，经研究决定改按以下方法处理：对上述个 Local tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: The calculation of the monthly bonus or year-end salary increase and the bonus of labor (hereinafter referred to as the bonus but excluding the bonus payable on a monthly basis) shall be made to the individual who has the domicile within the territory of China Tax issues, which are generally reflected in the implementation of the current regulations are not reasonable enough. Not easy to operate. To this end, the study decided to change according to the following methods: Of these