Group 1 - The article discusses two tax calculation methods for year-end bonuses, namely separate taxation and comprehensive income taxation [2][3] - The separate taxation method involves dividing the total year-end bonus by 12 to determine the applicable tax rate and quick deduction [2] - The comprehensive income taxation method combines the year-end bonus with other income types for a unified tax calculation [2] Group 2 - Important considerations include that each taxpayer can only use the separate taxation method once per tax year [3] - The income year is determined by the actual payment date of the bonus, affecting the tax calculation in the following year [3] - The current policy is set to remain in effect until December 31, 2027 [3]
年终奖到账了，个税怎么不太一样？
蓝色柳林财税室·2025-12-27 09:46