全年一次性奖金是指行政机关、企事业单位等扣缴义务人,根据其全年经济效益和对雇员全年工作业绩的综合考核情况,向员工发放的一次性奖金,它包括实行年薪制和绩效工资办法的单位根据考核情况兑现的年薪和绩效工资。根据现行税法的有关规定,笔者分别对不含税全年一次性奖励、含税全年一次性奖励的计算方法及应用中存在的问题进行研究,并提出相应的解决方法。 The annual one-time bonuses refer to the withholding agents such as administrative organs, enterprises and institutions, and one-time bonuses paid to employees based on their annual economic benefits and the comprehensive assessment of the employees’ annual work performance, which include the implementation of the annual salary system And the unit of the performance pay method according to the assessment of the annual salary and performance salary. According to the relevant provisions of the current tax law, the author separately studies the calculation methods and the problems in the application of the one-time incentive tax-exempt and tax-free one-year awards, and puts forward the corresponding solutions.