对个人年终奖金不合理税收负担的思考

Analysis and Thoughts on the Unreasonable Tax Collection on Individuals' Year-end Bonus

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.