年末岁初,又到了许多企业给职工发放年终奖的时候了。在年终奖的发放过程中,我们应该注意哪些方面呢?避免发放不含税奖金假设某企业为每个员工发放不含税全年一次性奖金5700元,5700÷12小于500元,适用税率为5％,速算扣除数为0,还原成含税的全年一次性奖金收入=5700÷(1-5％)=6000 (元),6000÷12=500(元),适用税率仍为5％,速算扣除数为0,应纳税额为6000×5％=300(元)。 At the end of the year, it was time for many companies to give employees year-end bonuses. In the issuance of year-end awards, what aspects should we pay attention to? Avoid issuing tax-free bonuses. Assume that a company pays 5,700 yuan for each employee without a tax. The annual one-time bonus is 5700 yuan, and 5700÷12 is less than 500 yuan. The applicable tax rate is 5%, the quick calculation deduction is 0, and the annual one-time bonus income returned to tax includes = 5700 ÷ (1-5%) = 6,000 (yuan), 6000 ÷ 12 = 500 (yuan), and the applicable tax rate is still 5% , The quick deduction is 0, and the tax payable is 6000 × 5% = 300 (yuan).