发了年终奖，怎么计税最划算？

Tax Rate Structure - The article presents a comprehensive personal income tax rate table applicable to comprehensive income, detailing seven tax brackets with rates ranging from 3% to 45% based on monthly taxable income, with specific deduction amounts for each bracket [4] - The tax brackets are structured as follows: - Income up to 36,000 yuan is taxed at 3% - Income from 36,000 to 144,000 yuan is taxed at 10% with a deduction of 2,520 yuan - Income from 144,000 to 300,000 yuan is taxed at 20% with a deduction of 16,920 yuan - Income from 300,000 to 420,000 yuan is taxed at 25% with a deduction of 31,920 yuan - Income from 420,000 to 660,000 yuan is taxed at 30% with a deduction of 52,920 yuan - Income from 660,000 to 960,000 yuan is taxed at 35% with a deduction of 85,920 yuan - Income exceeding 960,000 yuan is taxed at 45% with a deduction of 181,920 yuan [4] Separate Tax Calculation - The article explains the method for calculating tax on annual bonuses separately from comprehensive income, where the annual bonus is divided by 12 to determine the applicable monthly tax rate and deduction [5] - The separate tax rate table for monthly income shows seven brackets, with rates from 3% to 45%, and specific deductions for each bracket, similar to the comprehensive income tax structure [5] Example Calculation - An example is provided to illustrate the tax calculation for an individual with a salary of 360,000 yuan, annual deductions of 60,000 yuan, and a year-end bonus of 60,000 yuan [6] - The total taxable income is calculated as 300,000 yuan after deductions, leading to a tax amount of 43,080 yuan based on the applicable tax rate of 20% [7] - The bonus portion is calculated separately, resulting in a tax amount of 5,790 yuan, and the total tax liability for the individual amounts to 36,870 yuan [7]