浅析合理筹划年终奖个人所得税

Reasonable Planning for Individual Income Tax of Year-end Bonus

阐述个人所得税概念和我国个人所得税计税原理。探讨公司工资薪金中年终奖计税方法，分析可能存在的弊端，说明合理筹划年终奖金标准的必要性。

The concept of Individual Income Tax and taxing principle are introduced. Taxation method of year-end bonus is discussed and some disadvantages which may exist are analyzed. It shows that reasonable planning for the standard of year-end bonus is necessary.