收到年终奖了吗？这些税收问题你可能关心丨留言回声

Core Viewpoint - The article addresses common questions regarding individual income tax related to year-end bonuses, providing clarity on tax implications and options for taxpayers [2]. Tax Rate Table - A comprehensive tax rate table is provided, detailing the monthly taxable income brackets and corresponding tax rates, ranging from 3% for income not exceeding 3,000 yuan to 45% for income exceeding 80,000 yuan [4]. Tax Period for Year-End Bonuses - Year-end bonuses are categorized based on the actual year of issuance. For example, bonuses issued in December 2025 are considered 2025 income, while those issued in January 2026 are classified as 2026 income [5][6]. Classification of Bonuses - Bonuses such as quarterly or semi-annual awards cannot be classified as "annual one-time bonuses" and must be combined with monthly salary for tax purposes [6][7]. Tax Calculation Options - Taxpayers can choose to either include year-end bonuses in their annual comprehensive income tax or opt for the annual one-time bonus tax policy. It is recommended to consult with company finance before making a decision [8].