对国营企业开征奖金税是一个新的税种。最近国务院修订发布《国营企业奖金税暂行规定》,其目的是为了促进国营企业推行经济责任制,调动企业和职工发展生产、提高经济效益的积极性,并从宏观上控制消费基金的过快增长。企业在年度内累计发放的奖金额超过四个月标准工资时,应先缴税后发奖金。本文拟就计算应纳奖金税额的简捷方法,探讨如下。应纳奖金税额的计算并不复杂,它的计算公式是:应纳奖金税额=发放奖金额×分级适用奖金税率。现在要探讨的是:企业提留奖金额中应纳奖金税额和可以发放奖金额各占多少?因为,企业为了使自己和职工对奖励基金分配做到心中有数,就要求对计划年度和每月 The introduction of bonus taxes on state-owned enterprises is a new type of tax. Recently, the State Council revised and promulgated the Provisional Regulations on Bonus Taxes of State-owned Enterprises to promote the promotion of economic responsibility system by state-owned enterprises, arouse the enthusiasm of enterprises and staff and workers in developing production and economic benefits, and control macroscopically the excessive growth of consumer funds. Enterprises in the year cumulative bonus amount of more than four months when the standard salary, should be paid after the first bonus. This article intends to calculate the bonus tax payable simple method, discussed below. To calculate bonus tax calculation is not complicated, it is calculated as follows: Bonus tax payable = Bonus amount issued × grading applicable bonus tax rate. Now to explore is: enterprises should be retained bonus amount of bonus tax payable and the amount of each can be issued? Because, in order to make themselves and their employees in mind the distribution of the incentive fund, it requires the planned annual and monthly