“免费”的年会大奖，为什么让我的工资缩水了？

Group 1 - The article discusses the increase in personal income tax for employees, particularly in relation to bonuses and prizes received during company events [2][4][6] - It explains that cash and physical prizes awarded to employees during company events are considered "other income related to employment" and are subject to personal income tax [4][6] - The tax is withheld and paid by the employer, and the applicable tax rate for such income is 20% [8][10] Group 2 - For prizes awarded to individuals outside the company, such as invited guests or business partners, these are classified as "occasional income" and also subject to personal income tax, with the same 20% tax rate applied [8][10] - The article emphasizes the importance of understanding tax regulations related to bonuses and gifts, highlighting the need for employees to be aware of their tax obligations [11] - It provides guidance on how to determine the tax period for year-end bonuses, indicating that bonuses paid in December 2025 will be considered income for the 2025 tax year [16][17]