论文部分内容阅读
我国税收法规对年终奖的个人所得税的计算,作出了不同于月工资的规定,采用了全额累进税率的计税方式,形成了一些多发少得的税收“陷阱”;同时,在全年工资总额一定的情况下,如何在月工资和年终奖之间进行合理分配,也为个人所得税提供了筹划的空间。本文就上述两个方面进行分析,通过计算得出最佳方案,方便财务人员掌握筹划的来龙去脉,并在实际工作中采用,达到个人所得税节税的目的。一、关于年终奖税收法规政策简述
China’s tax laws and regulations on the year-end bonus personal income tax calculation, made a different from the provisions of the monthly salary, using a progressive tax rate of the total tax calculation, the formation of a few less than the amount of tax revenue “trap”; the same time, Under a certain amount of annual wage, how to make a reasonable distribution between monthly salary and year-end bonus also provides room for personal income tax. This article analyzes the above two aspects, and obtains the best plan through calculation to facilitate the financial officers to master the whole process of planning and adopt them in practical work to achieve the purpose of personal income tax saving. First, on the tax policy at the end of the year tax policy brief