企业年终奖纳税筹划研究

A Study on the Tax Planning of Enterprises' Annual Bonus

年终奖是国家政策变化与社会发展的产物,是激励员工的最好的方式之一。在税收法律法规的不断发展和完善的情况下,制定怎样的企业年终奖纳税方案逐渐成为广大工薪阶层最为关心的问题之一。结合相关的税收法律法规和企业实际情况进行分析研究,计算在各种方式下发放年终奖的应纳税额,分析相关的实际问题,从而得出最佳的纳税方案,为课题研究奠定理论基础。

Annual bonus are the product of national policy changes and social development,and one of the best ways to motivate employees. With the continuous development and perfection of tax laws and regulations,it has gradually become one of the most concerned issues for the working class to formulate the enterprise annual payment scheme. This paper analyzes and studies the relevant tax laws and regulations and the actual situation of the enterprise,calculates the tax payable for the annual bonus in various ways,analyzes the relevant practical problems,and obtains the best tax payment scheme. It lays a theoretical foundation for the research of the subject.