全年一次性奖金应纳个人所得税的计算问题（The calculation problem of one-time annual bonus taxable personal income tax）.doc

全年一次性奖金应纳个人所得税的计算问题（The calculation problem of one-time annual bonus taxable personal income tax） The calculation problem of one-time annual bonus taxable personal income tax The calculation problem of one-time annual bonus taxable personal income tax 2008-12-20 15:15:32 First, the annual lump sum bonus calculation of personal income tax problems The one-time bonus refers to the administrative organs, enterprises and institutions such as the withholding agent according to the annual economic benefit and comprehensive assessment of employee performance throughout the year, one-time bonuses to employees paid, including annual salary increases, the annual salary system and performance pay to the unit according to the wage salary and performance appraisal of cash. On the nature, obtained by the individual one-time annual bonus belongs to salary income category, should be based on the provisions of tax levy of individual income tax on wage and salary income tax calculated, but because the one-time bonus has the characteristics of accumulation, change and time distribution, in particular on the form of Taxation and receive a monthly salary difference. In January 2005, the State Administration of Taxation issued the circular on adjusting individual income tax methods for individual annual bonuses (hereinafter referred to as the circular). According to the provisions of the circular, when the individual income tax is levied on wages and salaries, the taxpayer receives the annual lump sum bonus and calculates the tax as a salary and salary for 1 months as a separate salary. The specific method is: the collection of employees achieved in the month of the annual one-off bonuses divided by 12 months, according to the quotient determine the applicable tax rate and quick deduction. The formula is: if the employee salary income is higher than (or equal to) the provisions of the tax law the deduction of expenses, the suitable formula is: tax payable = month employees to obtain a on