业务宣传费VS业务招待费，两者的区别你搞懂了吗？

Core Viewpoint - The article discusses the taxation methods for annual bonuses in China, specifically how they are treated under personal income tax regulations, including the recent updates and options available for taxpayers [11][12]. Taxation of Annual Bonuses - Annual bonuses are defined as one-time payments made by employers based on overall economic performance and employee evaluations [6]. - Other types of bonuses, such as semi-annual, quarterly, overtime, and attendance bonuses, are combined with monthly salary for tax purposes [9]. Tax Calculation Method - According to the latest announcement, residents receiving annual bonuses can choose to either include them in their total annual income or calculate them separately using a specific formula [11]. - The tax calculation formula is: Taxable Amount = Annual Bonus Income × Applicable Tax Rate - Quick Deduction [12]. Tax Rate Table - A detailed tax rate table is provided, outlining the applicable rates and quick deductions based on monthly taxable income, ranging from 3% for income up to 3,000 yuan to 45% for income exceeding 80,000 yuan [14]. Implementation Period - The new tax policy for annual bonuses is effective until December 31, 2027, allowing residents to benefit from the specified tax treatment during this period [12].