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全年一次性奖金是指行政机关、企事业单位等扣缴义务人根据其全年经济效益和对雇员全年工作业绩的综合考核情况,向雇员发放的一次性奖金。一次性奖金也包括年终加薪、实行年薪制和绩效工资办法的单位根据考核情况兑现的年薪和绩效工资。纳税人取得全年一次性奖金,单独作为一个月工资、薪金所得计算纳税。
The annual one-time bonuses refer to the one-off bonus paid to employees according to the annual economic benefits and the comprehensive assessment of employees’ performance of work carried out by the withholding agents such as administrative organs, enterprises and public institutions. One-time bonuses also include year-end salary increases, the implementation of annual salary system and performance pay methods according to the assessment of the unit to honor the annual salary and performance pay. Taxpayers made annual bonuses, alone as a month’s wages, salary income tax calculation.