自然人电子税务局（扣缴端）操作全年一次性奖金申报操作步骤

Group 1 - The article provides a detailed guide on how to process the annual one-time bonus income through the Natural Person Electronic Tax Bureau, including steps for tax withholding declaration [2][3] - It outlines the procedure for entering the annual one-time bonus amount and saving the information, followed by tax calculation and submission of the declaration form [3] - The article clarifies that individuals working for two different employers can declare their annual one-time bonuses separately, as per the regulations set by the Ministry of Finance and the State Administration of Taxation [5][6] Group 2 - It specifies that the tax calculation method for annual one-time bonuses allows for separate tax assessments, which do not combine with the individual's comprehensive income for the year [5][6] - The article mentions that this tax policy will be in effect until December 31, 2027, providing a timeline for compliance [6] - It emphasizes that each taxpayer can only use this tax calculation method once within a tax year [7]