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随着我国经济的迅速发展,居民生活水平的提高,企业为了最大限度地激励员工,全年一次性奖金的发放已然成为必不可少的举措之一,而发放的数额与员工实际领取的数额直接受到个人所得税相关规定的影响。所以,各单位的财务人员需要对年终奖的发放进行必要的纳税筹划以保证单位和员工的利益实现双赢。
With the rapid economic development in China and the improvement of residents’ living standards, in order to maximize staff motivation, the issuance of one-off bonuses throughout the year has become an indispensable measure for enterprises. The amount paid is directly related to the actual amount paid by employees Affected by the relevant provisions of personal income tax. Therefore, the financial staff of all units need to make the necessary tax planning for the issuance of year-end awards so as to ensure a win-win situation for the interests of units and employees.