目前我国对在中国境内无住所个人取得奖金的征税办法是按照2005年的规定执行的。然而,实践中,对无住所个人奖金的计税方法存在争议。对政策的理解不同,会造成实践中对同类纳税人所课征的税款不同,或同类纳税人所承担的税负不同。本文对争议之处进行了分析,并提出了自己的看法。 At present, China’s implementation of the taxation method for obtaining bonus for individuals without shelter in China is implemented in accordance with the provisions of 2005. In practice, however, there is controversy over how to pay tax for individuals who do not have a home bonus. Different understanding of the policy will result in different taxes levied by the same taxpayers in practice, or different taxpayers. This article analyzes the controversy and puts forward my own views.