随着税务稽查力度的不断加大，许多单位为达到不缴或少缴个人所得税的目的，在缴纳环节、计税依据上作手脚，出现了一些逃避纳税的新动向，值得税务机关注意：一是分解收入。将属于一次性发放的奖金逐月造册年终领取，属于一次性连续取得的劳务报酬所得分解为数次所得，从而降 With the continual increase of tax inspection, many units have made some tactics in paying part and taxing basis to achieve the goal of paying or not paying personal income tax, and some new trends have emerged to evade tax payment. It is worth paying attention to tax authorities: Is decomposed income. Will belong to the one-time payment of bonus monthly collection year-end collection, belonging to a one-time continuous access to remuneration for labor services income split into several income, thereby reducing