新个人所得税法下企业年终奖个人所得税税务筹划

Research on Tax Planning in Annual Bonus of Individual Income Tax

个人所得税是我国目前第三大税种,新个人所得税法发布后,企业年终奖个人所得税计税方法过渡期内有两种,文章对两种计税方法进行了详细的说明,在此基础上从企业年终奖计税方式选择、发放时间、金额、方式选择及税负优化选择等五个方面对企业年终奖个人所得税税务筹划进行了探讨。

Individual income tax is the third largest tax in China at present.After the release of the new individual income tax law,there are two methods of individual income tax calculation for enterprise year-end awards during the transitional period.This paper gives a detailed description of both tax methods,and discusses the enterprise year-end bonus tax planning of personal income tax from the aspects of enterprise tax payment time,year-end bonus amount,mode selection and optimization of tax burden selection.