把握年终奖的发放方法,通过采用分月发放、全年一次性发放和月奖按比例发放三种发放年终奖的方式的例证表明,确定年终奖和月奖分配比例的方式可以产生明显的节税效果。另外,由于个人所得税的计税原理是实行超额累进税率计税,纳税人的应税所得额超过某一级数时,超过部分要按照高一档的税率计税。这样导致个人收入的增加不及税收的增加。通过计算,给出年终奖的避免区域。 Grasp the method of issuing year-end awards, and by way of monthly payment, one-time annual payment and monthly payment, three examples of ways of issuing year-end awards show that determining the proportion of year-end awards and monthly awards can produce significant sections Tax effect. In addition, since the tax principle of personal income tax is to impose tax on excessively progressive tax rates, when the taxable income of the taxpayers exceeds a certain level, the excess amount shall be taxed at the rate of one higher grade. This led to an increase in personal income less tax revenue. By calculation, given the year-end bonus to avoid the area.