摘要
全年一次性奖金应税有"雷区"。如按照以下计税方法应税,则"雷区"可破。即:年终奖除以12的商数与其对应的税率和速算扣除数计算一个月年终奖应缴的税额,再乘以12转换为全年一次性奖金应纳税额,公式:应纳税额=[全年一次性奖金÷12×适用税率-速算扣除数]×12。
The tax of one-time annual bonus has＂minefield＂. If calculating the tax according to the following methods, the＂minefield＂can be broken, namely： the tax payable for the year-end awards of one month can be calculated with the quotient of year-end bonuses divided by 12, the corresponding tax rate and quick calculation deduction, then multiplied by 12, the tax payable of one-time annual bonus can be gained. The formula：Tax payable=[one-time annual bonus＆#247;12＆#215;applicable tax rate-quick calculation deduction]＆#215;12.
出处
《价值工程》
2014年第28期195-196,共2页
Value Engineering
关键词
年终奖
计税
方法
探讨
year-end awards
tax
method
discussion
