年终将至,发放年终奖又成为每个企业财务部门的重要工作任务之一。但是如何发放,如何最大限度地减少代扣代缴个人所得税呢?按税法规定,奖金属于工资薪金的范畴,应该按工资所适用的超额累进税率由扣缴义务人代扣代缴个人所得税。但是企业是按月发放奖金,还是按季度、半年或全年发放奖金,在个人所得税法的规定上是不同的,根据《国家税务总局关于调整个人取得 As the year-end approaching, the issuance of the year-end bonus has also become one of the important tasks for each enterprise’s financial department. But how to release, how to minimize the withholding of personal income tax it? According to the tax law, the prize belongs to the scope of wages and salaries, wages should be applied at the progressive tax rate withholding agents withholding and payment of personal income tax. However, whether enterprises issue bonuses on a monthly basis or pay bonuses on a quarterly, semi-annual or full year basis is different from the provisions of the individual income tax laws. According to the Circular of the State Administration of Taxation on Adjusting Individuals’