年终奖，怎么交个税？

Group 1 - The core viewpoint of the article is that the annual one-time bonus is subject to individual income tax according to the personal income tax law, and the tax is calculated based on the year in which the bonus is issued [4] - The annual one-time bonus belongs to the income of the year it is issued, meaning if a bonus is issued in 2024, it is considered income for the 2024 tax year [4] - There are two methods for calculating the tax on the annual one-time bonus: separate taxation and inclusion in comprehensive income [5][6] Group 2 - For separate taxation, the annual one-time bonus is divided by 12 to determine the applicable tax rate and quick deduction based on the monthly converted comprehensive income tax rate table [5] - The comprehensive income tax rate table shows different tax rates and quick deductions based on the annual taxable income, with rates ranging from 3% to 45% depending on the income brackets [7] - Taxpayers can choose to include the annual one-time bonus in their comprehensive income for tax calculation, which may affect the overall tax liability depending on their income situation [8]