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各省、自治区、直辖市和计划单列市地方税务局,局内各单位:为了合理解决个人取得全年一次性奖金征税问题,经研究,现就调整征收个人所得税的有关办法通知如下: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
Local tax bureaus within each province, autonomous region, municipality directly under the Central Government, and cities specifically designated in the plan: In order to reasonably solve the issue of individual taxpayers receiving annual bonuses, upon research, we hereby notify you of the following measures regarding the adjustment of personal income tax: One-time bonuses refer to the one-time bonus paid to employees according to the annual economic benefits and the comprehensive assessment of employees’ performance of work performed by the withholding agents such as administrative organs, enterprises and public institutions. The one-time bonus also includes a year-end salary increase, the implementation of annual salary system and performance workers