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]

Core Viewpoint - The announcement extends tax incentives for public rental housing (PRH) construction and operation to support its development and management [3][5]. Tax Incentives Summary - Exemption from urban land use tax during the construction period and for land occupied by completed PRH [3]. - Exemption from stamp duty for PRH management units related to construction and management [3]. - Donations of housing for PRH that meet tax regulations allow for deductions from taxable income up to 30% of declared taxable income [4]. - Rental subsidies received by eligible urban housing security families from local governments are exempt from individual income tax [4]. - PRH is exempt from property tax and rental income from PRH is exempt from value-added tax (VAT), provided that PRH rental income is accounted separately [4]. - PRH must be included in government-approved development plans to qualify for these tax incentives [4]. - Taxpayers must file for tax exemption and retain relevant documentation for verification [4]. - The announcement is effective until December 31, 2027 [5].