摘要
文章以个人年终奖金纳税的政策规定为基础,对个人年终奖金的纳税情况进行分析,验证个人年终奖金纳税负担的不合理性,提出了加强个人收入监控、修改个人年终奖金计税规定、调整组织内部收入分配制度的建议。
On basis of the tax collection policies on individuals'year- end bonus, this article analyzes the tax collection, justifies its unreasonableness, and brings forward suggestions on monitoring tax collection in individuals, amending the tax policies and modifying payment system.
出处
《湖北职业技术学院学报》
2007年第2期90-93,共4页
Journal of Hubei Polytechnic Institute
关键词
个人年终奖金
税收负担
纳税筹划
Individuals'Year- end Bonus
Tax Collection
Tax Collection Planning