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今年“两会”召开前后,关于个人所得税改革的呼声日渐高涨,不管是提高个税起征点的设想,还是采取家庭为单位的综合计税依据,或者是将房贷利息,子女抚养费纳入抵扣范围,这些只是按月工资薪金扣税的讨论范围。然而笔者所要论及的,是关于年终奖的扣税问题,毕竟年终奖也是员工收入的重要组成部分,合理规划的年终奖扣税办法,有利于个税改革福祉惠及更多民众,让更多民众感受切实利益。
This year “two sessions ” held before and after, on the personal income tax reform is growing louder and louder, whether it is raising the tax threshold of the idea, or to take the family as a unit of comprehensive tax basis, or the mortgage interest, child support Deduction, these are just the scope of the tax deduction monthly salary discussions. However, what I should deal with is the tax deduction on the year-end bonus. After all, the year-end bonus is also an important part of the employee’s income. A well-planned year-end bonus tax deduction is beneficial to the benefit of a tax reform to benefit more people and make more People feel tangible benefits.