| 浅析年终奖的个人所得税临界点及运用 |
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| 引用本文： | 侯君邦.浅析年终奖的个人所得税临界点及运用[J].价值工程,2011,30(8):143-144. |
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| 作者姓名： | 侯君邦 |
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| 作者单位： | 山东经贸职业学院,潍坊,261011 |
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| 摘 要： | 本文简要分析年终一次性奖金在个人所得税计算时的临界点,并进一步分析在考虑个人所得税临界点的前提下,如何进行纳税筹划。
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| 关 键 词： | 个人所得税 年终奖 临界点 纳税筹划 |
Analyzing Break Point of Individual Income Tax of Year-end Bonus and Making Use of It |
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| Hou Junbang.Analyzing Break Point of Individual Income Tax of Year-end Bonus and Making Use of It[J].Value Engineering,2011,30(8):143-144. |
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| Authors: | Hou Junbang |
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| Institution: | Hou Junbang(Shandong Economic and Trade Vocational Technical College,Weifang 261011,China) |
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| Abstract: | This paper analyzes the critical point of the one-time bonus at the end of the year when calculate the personal income tax,and makes further analysis on how to make tax planning,under the premise of considering the critical point of the personal income tax. |
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| Keywords: | personal income tax award at the end of the year critical point tax planning |
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