代扣代缴劳务报酬个人所得税后是否取得发票才能税前扣除？

Core Viewpoint - The article discusses the tax policy regarding annual one-time bonuses for residents in China, highlighting the calculation methods and applicable tax rates as per recent regulations [9][10]. Group 1: Tax Policy Overview - The annual one-time bonus is defined as a bonus given to employees based on the overall economic performance and individual work achievements throughout the year [7]. - The recent announcement from the Ministry of Finance and the State Taxation Administration extends the implementation of the annual one-time bonus personal income tax policy until December 31, 2027 [10]. Group 2: Tax Calculation Methods - Residents can choose to either not include the annual one-time bonus in their total annual income or to include it for tax calculation purposes [9][10]. - If the bonus is not included, the taxable amount is calculated by dividing the annual bonus by 12 months and applying the corresponding tax rate from the provided tax rate table [9]. Group 3: Tax Rate Table - The tax rate table outlines the applicable rates and quick deduction amounts based on monthly taxable income, with rates ranging from 3% for income up to 3,000 yuan to 45% for income exceeding 80,000 yuan [11].