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大多数企事业单位员工的年收入相对固定在一个区间,并采取月薪和全年一次性奖金(如年终金、目标承包奖等)相结合的形式发放,如何科学合理安排月薪和全年一次性奖金发放比例,降低工资薪金所得税负,本文通过分析研究找出月薪和全年一次性奖金分配的最优组合,以期实现纳税义务人的工资薪金税负最低的目的。
The annual income of most enterprises and public institutions employees is relatively fixed in a range, and the monthly salary and the annual one-time bonuses (such as year-end bonus, target contract award, etc.) in the form of a combination of how to arrange a scientific and rational monthly salary and year-round Bonus distribution ratio, reduce the salary income tax burden, this paper through analysis and research to find the optimal combination of monthly salary and the annual one-time bonus distribution, in order to achieve the lowest taxpayers payroll tax burden.