Group 1 - The article defines "annual one-time bonus" as a bonus given to employees based on the overall economic performance and assessment of their work throughout the year, as per the regulations from the National Taxation Administration [2] - It clarifies that bonuses such as semi-annual bonuses, quarterly bonuses, overtime bonuses, and attendance bonuses are not considered annual one-time bonuses and are taxed as regular income [4] - The article states that residents receiving annual one-time bonuses can benefit from a separate tax calculation method, which allows the bonus to be divided by 12 months for tax purposes, thus potentially lowering the tax burden [6] Group 2 - The tax rates for individual income tax are outlined in a table, with rates ranging from 3% for income not exceeding 3,000 yuan to 45% for income exceeding 80,000 yuan [8]
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蓝色柳林财税室·2026-01-19 02:14