调整个人取得全年一次性资金等计算征收个人所得税方法的规定

• 出 处: 财会月刊
• 发表日期: 2005年09期
• 关键词: 一次性奖金 年终加薪 个人所得税 扣缴义务人 绩效工资 工资薪金所得 年薪制 费用扣除 义务人 企事业单位

一、全年一次性奖金是指行政机关、企事业单位等扣缴义务人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,向雇员发放的一次性奖金。上述一次性奖金也包括年终加薪、实行年薪制和绩效工资办法的单位根据考核情况兑现的年薪和绩效工资。二、纳税人取得全年一次性奖金,

First, the annual one-time bonus refers to the administrative agencies, enterprises and institutions and other withholding agents in accordance with its annual economic benefits and work performance of the employees a comprehensive assessment of the situation, to employees one-time bonuses. The above one-time bonus also includes the year-end salary increase, the implementation of the annual salary system and the method of pay for performance based on the performance of the annual salary and performance pay. Second, the taxpayers made a one-time bonus throughout the year,