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国务院批准调整奖金税、工资调节税后,经济日报记者就有关问题走访了财政部税务总局负责人。谈话内容如下: 问:这次国家改进奖金税征税办法主要有哪些内容? 答:主要是降低了奖金税和工资调节税税率,规定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%;七个月以上的部分,奖金税税率定为200%。
After the State Council approved the adjustment of bonus tax and salary adjustment tax, the reporter from Economy Daily interviewed the chief of the State Administration of Taxation on the relevant issues. Q: What are the main contents of the tax measures for improving the bonus tax this time? A: The main is to reduce the bonus tax and wage adjustment tax rates, the provisions of the enterprise year bonus payment total amount does not exceed the standard wage of four months , Continue to be exempted from bonus tax; part of four months to five months, bonus tax rate from the current 30% to 20%; five months to six months part of the bonus tax rate from 100% to 50% In the six-month to seven-month period, the bonus tax rate was reduced from 300% to 100%. For those over seven months, the bonus tax rate was set at 200%.