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目前个人所得税制度政策中,年终奖的政策规定存在着进行税收筹划的空间。目前个人所得税制度政策中,对行政机关、企事业单位根据其全年经济效益和对雇员全年工作业绩的综合考核情况向雇员发放的全年一次性奖金(包括年终加薪、年薪、绩效工资)(以下简称“年终奖”)的政策规定存在着进行税收筹划的空间。笔者通过认真研究计算,分别得出了针对一般职员和低收入职员年终奖税收筹划的不同措施。
In the current personal income tax policy, there are room for tax planning in the policy of the year-end bonus. At present, in the individual income tax system policy, the annual bonuses (including year-end salary increase, annual salary, performance salary) issued to employees by the administrative organs, enterprises and institutions based on their annual economic benefits and the comprehensive assessment of employees’ annual work performance, ) (Hereinafter referred to as “year-end bonus ”) policy provisions there is room for tax planning. Through careful study and calculation, the author separately draws up different measures for planning year-end bonus taxation of general staff and low-income staff.