全年一次性奖金如何计税？手把手教你选对方式省下一笔钱！操作步骤

Group 1 - The article discusses the tax implications of combining and separating income and bonuses for individual taxpayers, highlighting that separate taxation can be more beneficial in certain cases [2] - Case studies illustrate the tax calculations for different income levels, showing that for an annual income of 300,000 with a bonus of 240,000, separate taxation results in a lower tax payment compared to combined taxation [2] - The article emphasizes the importance of using the personal income tax app for calculations, as there is no one-size-fits-all solution, and notes that separate taxation can only be used once per tax year [2] Group 2 - The tax brackets and rates are outlined, detailing the applicable tax rates ranging from 3% to 45% based on the taxable income [3] - The tax rates increase progressively with income, with specific deductions applied at each level, which affects the overall tax liability for individuals [3]