最近《国务院关于深化企业改革增强企业活力的若干规定》中指出降低奖金税税率.企业全年发放奖金总额不超过标准工资四个月的部分,继续免征奖金税;四个月至五个月的部分,奖金税税率由现行的30%降为20%;五个月至六个月的部分,奖金税税率由100%降为50%,六个月至七个月的部分,奖金税税率由300%降为100%,七个月以上的 Recently, the “State Council’s Several Provisions on Deepening Enterprise Reform and Enhancing Enterprise Vigor” pointed out that the bonus tax rate should be reduced. The portion of the company’s total bonuses distributed during the year that does not exceed the standard salary for four months continues to be exempted from bonus tax; four months to five months. In part, the bonus tax rate is reduced from the current 30% to 20%; in the period from five months to six months, the bonus tax rate is reduced from 100% to 50%, and from six months to seven months, the bonus tax rate From 300% to 100%, more than seven months