Core Viewpoint - The article addresses common questions regarding individual income tax related to year-end bonuses, providing clarity on tax implications and options for taxpayers [2]. Tax Rate Table - A comprehensive tax rate table is provided, detailing the monthly taxable income brackets and corresponding tax rates, ranging from 3% for income not exceeding 3,000 yuan to 45% for income exceeding 80,000 yuan [4]. Tax Period for Year-End Bonuses - Year-end bonuses are categorized based on the actual year of issuance. For example, bonuses issued in December 2025 are considered 2025 income, while those issued in January 2026 are classified as 2026 income [5][6]. Classification of Bonuses - Bonuses such as quarterly or semi-annual awards cannot be classified as "annual one-time bonuses" and must be combined with monthly salary for tax purposes [6][7]. Tax Calculation Options - Taxpayers can choose to either include year-end bonuses in their annual comprehensive income tax or opt for the annual one-time bonus tax policy. It is recommended to consult with company finance before making a decision [8].

Group 1 - The article discusses two tax calculation methods for year-end bonuses, namely separate taxation and comprehensive income taxation [2][3] - The separate taxation method involves dividing the total year-end bonus by 12 to determine the applicable tax rate and quick deduction [2] - The comprehensive income taxation method combines the year-end bonus with other income types for a unified tax calculation [2] Group 2 - Important considerations include that each taxpayer can only use the separate taxation method once per tax year [3] - The income year is determined by the actual payment date of the bonus, affecting the tax calculation in the following year [3] - The current policy is set to remain in effect until December 31, 2027 [3]

Core Viewpoint - The article clarifies the distinction between "cost" and "expense" in a business context, emphasizing that costs are directly related to the production of goods or services, while expenses are necessary for maintaining overall business operations [6][8]. Group 1: Definition of Cost and Expense - "Cost" refers to direct expenditures associated with producing a product, such as raw materials, labor, and equipment used in production [4]. - "Expense" encompasses the operational costs required to run a business, including advertising, salaries of sales personnel, and other overheads that are not directly tied to the production of a specific product [5][6]. Group 2: Tax Regulations - According to the "Implementation Regulations of the Corporate Income Tax Law of the People's Republic of China," costs include sales costs, goods costs, and business expenditures incurred during production activities [8]. - The same regulations define expenses as those incurred in sales, management, and finance, excluding any costs already included in the cost calculations [8]. Group 3: Future Learning Opportunities - The article indicates that future content will cover more about tax deductions, including distinctions between revenue-related and capital-related expenditures [9].

Group 1 - The article discusses the tax implications of combining and separating income and bonuses for individual taxpayers, highlighting that separate taxation can be more beneficial in certain cases [2] - Case studies illustrate the tax calculations for different income levels, showing that for an annual income of 300,000 with a bonus of 240,000, separate taxation results in a lower tax payment compared to combined taxation [2] - The article emphasizes the importance of using the personal income tax app for calculations, as there is no one-size-fits-all solution, and notes that separate taxation can only be used once per tax year [2] Group 2 - The tax brackets and rates are outlined, detailing the applicable tax rates ranging from 3% to 45% based on the taxable income [3] - The tax rates increase progressively with income, with specific deductions applied at each level, which affects the overall tax liability for individuals [3]

Core Points - The article discusses the tax implications of annual bonuses and the methods for calculating tax liabilities for individual taxpayers [3][6] - It provides examples comparing the combined tax calculation method versus the separate tax calculation method for annual bonuses [3][6] Tax Calculation Methods - Taxpayers can choose between combined taxation and separate taxation for annual bonuses, with only one method allowed per tax year [3] - The separate taxation method involves dividing the annual bonus by 12 to determine the monthly taxable amount, which is then taxed at the applicable monthly tax rate [3][6] Example Calculations - In the first example, an individual with an annual salary of 200,000 yuan and a bonus of 24,000 yuan finds that separate taxation results in a lower total tax liability of 7,800 yuan compared to 9,480 yuan under combined taxation [3] - In the second example, an individual with a salary of 120,000 yuan and a bonus of 60,000 yuan also benefits from separate taxation, resulting in a total tax of 5,480 yuan [3] Tax Rate Tables - The article includes tax rate tables for both monthly and annual taxable income, detailing the applicable rates and quick deduction amounts for different income brackets [5][6]

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].