论全年一次性奖金税收政策存在的缺陷及对策

Defect of Tax Policy for One-Time Annual Bonus and Countermeasures

全年一次性奖金的税收政策存在缺陷,税收负担严重不公。发放奖金的单位应采取的对策是:如果雇员的全年一次性奖金额落到了税负陷阱里,就减少奖金额,将其从税负陷阱中拉上来。国家税务总局应采取的对策是调整这一税收政策,方法有三:一是在确定适用税率和速算扣除数时,不除以12;二是在确定适用税率和速算扣除数时,除以12,但计算应纳税额时要扣除12个速算扣除数;三是与全年取得的工资薪金收入合并计税,多退少补。

There is one defect in the tax policy for one - time annual bonus the tax burden is amazingly unfair. The unit which pays annual bonus should adopt the following countermeasures. If the amount of a bonus fell into a tax burden trap, decrease the amount, pull it out of the trap. The countermeasure of State Administration of Taxation is to adjust the tax policy by three ways： first, do not divide it with 12 when applicable tax rate and quick calculation deduction; second, divide with 12, but reckon the tax amount by deducting 12 quick calculation deductions; third, settle tax together with the wages or salaries of the whole year, refund for overpayment or supplement for deficiency.