办理个人所得税综合所得汇算清缴时，年终奖的计税方式你选对了么？

Core Viewpoint - The article discusses the tax calculation methods for annual bonuses in China, highlighting two options: separate taxation and inclusion in comprehensive income taxation, along with examples to illustrate the differences in tax liabilities under each method [4][10][19]. Tax Calculation Methods - Residents can choose between two taxation methods for annual bonuses: separate taxation or inclusion in comprehensive income [4][6]. - The separate taxation method calculates the tax based on the bonus divided by 12, applying the corresponding tax rate from the monthly income tax rate table [5][10]. - The inclusion method combines the bonus with the annual salary to determine the total taxable income, applying the comprehensive income tax rate [6][19]. Tax Rate Tables - The article provides detailed tax rate tables for both separate taxation and comprehensive income taxation, outlining the applicable tax rates and quick deduction amounts based on different income brackets [5][6]. Example Calculations - An example is provided where an individual with a salary of 300,000 yuan and a bonus of 24,000 yuan calculates the tax under both methods, finding that separate taxation results in a lower total tax liability of 23,000 yuan compared to 27,080 yuan under the inclusion method [9][11][12]. - Another example illustrates a different scenario with a salary of 130,000 yuan and a bonus of 60,000 yuan, where the inclusion method results in a lower tax liability of 6,480 yuan compared to 6,690 yuan under separate taxation [14][19]. Policy Reference - The article references the official notification from the Ministry of Finance and the State Administration of Taxation regarding the tax calculation methods for annual bonuses, ensuring compliance with current tax regulations [20].