对个人来说,一次性地发放一大笔奖金是件好事,但金额大,相应地,缴纳的个人所得税也就不是一个小数字。当然,依法纳税是每个公民的光荣义务。我们应当考虑的是,如何才能合法地节税。虽然根据目前实施的税法,年终奖(若当月工资低于个税起征点,两者之间的差额要在年终奖中扣除)按12个 It is a good thing for individuals to pay a large sum of bonuses on a one-off basis, but the amount is large. Accordingly, the personal income tax paid is not a small figure. Of course, paying tax according to law is the glorious obligation of every citizen. What we should consider is how to legally cut taxes. Although according to the current implementation of the tax law, the year-end awards (if the monthly wage is lower than the tax threshold, the difference between the two to be deducted in the year-end awards) by 12