摘要
本文研究了在全年一次性奖金税收优惠政策再度延续四年的背景下该税收优惠政策的应用,分析了年终奖六档临界值中,不同收入群体在税收优惠政策下税负的降低情况,归纳了省税金额峰值的计算公式。研究表明,税收优惠政策延续,显著减轻了纳税人负担,惠及于民。企业应优化薪酬结构,合理确定年终奖所占比重,使员工切实享受税收优惠。
This paper studies the application of the preferential tax policy under the background of the one-time annual bonus tax preferential policy being extended for another four years,analyzes the reduction of the tax burden of different income groups in the six thresholds of the one-time annual bonus under the preferential tax policy,and summarizes the formula for calculating the peak value of tax saving amount.The research shows that the continuation of preferential tax policies significantly reduces the burden of taxpayers,thereby benefiting the people.Enterprises should optimize the salary structure and reasonably determine the proportion of one-time annual bonus to enable employees can enjoy tax incentives.
作者
冀凝煜
Ningyu Ji(Agricultural Bank of China,Beijing)
