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一、全年一次性奖金个人所得税筹划2005年1月21日国家税务总局发布了《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》(国税发[2005]9号),自2005年1月1日起实施,自此国税发〔1996〕206号和国税发〔1996〕107号同时废止。文件规定:“纳税人取得全年一次性奖金,单独作为一个月的工资、薪金所得计算纳税,并按以下计税办法,由扣缴义务人发放时代扣代缴:(一)先将雇员当月内取得的全年一次性奖金,除以12个月,按其商
I. Individual Income Tax Planning of One-off Bonus on January 21, 2005 The State Administration of Taxation promulgated the ”Notice on Adjusting the Method of Individual Income Tax Levied by Individuals in Obtaining Full-year Bonus, etc. (Guo Shui Fa [2005] No. 9) Since January 1, 2005 come into operation, since the National Tax (1996) No. 206 and the National Tax (1996) No. 107 at the same time abolished. The document states: "Taxpayers shall obtain a one-time bonuses throughout the year alone as a month’s wages and salaries and calculate and pay taxes according to the following methods: (1) The employees The one-time annual bonus obtained during the month, divided by 12 months, according to their quotient