| 关于全年一次性奖金计税方法的探讨 |
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| 引用本文： | 张鼎.关于全年一次性奖金计税方法的探讨[J].价值工程,2014(28):195-196. |
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| 作者姓名： | 张鼎 |
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| 作者单位： | 苏州大学东吴商学院 |
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| 摘 要： | 全年一次性奖金应税有"雷区"。如按照以下计税方法应税,则"雷区"可破。即:年终奖除以12的商数与其对应的税率和速算扣除数计算一个月年终奖应缴的税额,再乘以12转换为全年一次性奖金应纳税额,公式:应纳税额=全年一次性奖金÷12×适用税率-速算扣除数]×12。
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| 关 键 词： | 年终奖 计税 方法 探讨 |
Discussion on the Tax Method of One-time Annual Bonus |
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| ZHANG Ding.Discussion on the Tax Method of One-time Annual Bonus[J].Value Engineering,2014(28):195-196. |
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| Authors: | ZHANG Ding |
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| Institution: | ZHANG Ding ( Dongwu Business School, Soochow University, Suzhou 215021, China ) |
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| Abstract: | The tax of one-time annual bonus has＂minefield＂. If calculating the tax according to the following methods, the＂minefield＂can be broken, namely： the tax payable for the year-end awards of one month can be calculated with the quotient of year-end bonuses divided by 12, the corresponding tax rate and quick calculation deduction, then multiplied by 12, the tax payable of one-time annual bonus can be gained. The formula：Tax payable=one-time annual bonus＆#247;12＆#215;applicable tax rate-quick calculation deduction]＆#215;12. |
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| Keywords: | year-end awards tax method discussion |
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