全年一次性奖金计税“二选一” 个税APP一键测算更省心

Core Viewpoint - The preferential tax policy for annual one-time bonuses will continue until December 31, 2027, allowing taxpayers to choose between separate taxation and inclusion in comprehensive income taxation for their bonuses in 2026 [1]. Taxation Methods - The two taxation methods available for annual one-time bonuses are separate taxation and inclusion in comprehensive income taxation, which help reduce the personal income tax burden for wage earners [1]. - Separate taxation calculates the tax based on the bonus divided by 12 months, avoiding tax rate jumps, making it suitable for high-income earners with substantial bonuses [1]. - Inclusion in comprehensive income taxation combines the bonus with annual salary and other income, allowing taxpayers to utilize various deductions, making it more suitable for lower-income earners with multiple deductions [1]. Practical Examples - A tax officer provided examples showing that for a taxpayer with an annual income of 60,000 yuan and a year-end bonus of 20,000 yuan, the tax owed under inclusion in comprehensive income taxation is 0, while under separate taxation, it is 600 yuan [2]. - Another example showed that a taxpayer with an annual income of 300,000 yuan and a year-end bonus of 80,000 yuan would face a higher tax rate under inclusion in comprehensive income taxation compared to separate taxation, making the latter more tax-efficient [2]. Tax Calculation Tools - Taxpayers can use the individual income tax APP to compare the tax amounts under both methods without manual calculations, ensuring they select the lower tax amount for reporting [2]. - The tax authority emphasizes the importance of choosing the applicable tax rate legally and ensuring that income does not trigger a tax rate jump during calculation [2]. Limitations and Regulations - Each taxpayer can only use the separate taxation option once per tax year, and bonuses cannot be split for separate taxation [3]. - The annual personal income tax settlement period is from March 1 to June 30, and non-residents can settle their taxes before leaving the country [3]. - Taxpayers with annual comprehensive income not exceeding 120,000 yuan or a tax settlement amount not exceeding 400 yuan may be exempt from the annual tax settlement process [3].