欢迎扫描下方二维码关注： 来源：深圳税务 供稿：盐田区税务局 编发：纳税服务和宣传中心 来源深圳税务 欢迎扫描下方二维码关注： | 案例一 | 网 结论 | | --- | --- | | 年收入8万+年终奖4.8万 | | | 合并计税:约缴税 4280元 | 合并计税 | | 单独计税:约缴税 5190 元 | 更划算! | | 案例二 | 网 结论 | | 年收入30万 + 年终奖24万 合并计税:约缴税 91080元 | 单独计税 更划算! | | 单独计税: 约缴税 77670元 | | | △ 1.务必用个税APP试算,无统一最优解。 | | | △ 2.一个纳税年度内仅限使用一次单独计税。 | | | 级数 | 应纳税所得额 | 税率(%) | 速算扣除数 | | --- | --- | --- | --- | | 1 | 不超过3000元 | 3 | 0 | | 2 | 超过3000元至 12000元的部分 | 10 | 210 | | 3 | 超过12000元至 25000元的部分 | 20 | 1410 | | 4 | 超过25000元至 35000元的部分 | 25 | 2660 | | ...

欢迎扫描下方二维码关注： ↑ 点击上方 " 蓝色柳林财税室 " 关注我们 在一个纳税年度内,对每一个纳税人,该计税办 法只允许采用一次。 全年一次性奖金单独计税具体应该怎么计算, 我该怎么判断选择哪种计税方式更划算? 选择单独计税时,以全年一次性奖金收入除以12 个月得到的数额,按照按月换算后的综合所得税率表, 确定适用税率和速算扣除数,计算应纳税额。 室例说明 小张全年工资20万元,全年一次性奖金2.4万元 (无其他收入),假设可享受三险一金、赡养老人等扣; :除共4.4万元。在年度汇算时,他有两种选择: 1.合并计税 1计算应纳税所得额: (工资 +一次性奖金)-6万元减除费用-扣除项目等 (200000+24000)–60000–44000= 120000元 2计算应纳税额: 按照综合所得年度税率表,120000元应纳税所得额适用 10%的税率 120000 x 10%–2520= 9480元 2.单独计税 1计算工资的应纳税所得额: 工资-6万元减除费用-扣除项目等 200000-60000-44000= 96000元 2计算工资的应纳税额: 按照综合所得年度税率表,96000元应纳税所得额适用 10 ...

Core Viewpoint - The article explains the tax implications for an individual receiving year-end bonuses from multiple employers, highlighting the need for careful selection of tax calculation methods to avoid additional tax payments [1][2]. Group 1: Tax Calculation Methods - Year-end bonuses can be taxed either as a separate category or combined with regular income, but only one method can be chosen per tax year [1][5]. - The separate tax method allows for a lower tax rate on bonuses, while combining them with regular income may lead to a higher overall tax liability [1][6]. Group 2: Case Study of Taxpayer A - Taxpayer A received two bonuses: 10,000 yuan from the previous employer and 30,000 yuan from the current employer, leading to confusion regarding tax obligations [1]. - The total salary income for Taxpayer A was 200,000 yuan, with pre-paid taxes amounting to 7,480 yuan, but the choice of tax method resulted in a need to pay an additional 700 yuan [1][2]. Group 3: Tax Rates and Deductions - The applicable tax rates for combined income are structured in brackets, with the first 3,000 yuan taxed at 3% and higher amounts taxed progressively up to 45% for income exceeding 80,000 yuan [6]. - The calculation for tax owed on year-end bonuses involves applying the appropriate tax rate and subtracting a quick deduction based on the income bracket [5][6].