欢迎扫描下方二维码关注： 答:个人所得税法规定的工资、薪金所得，是 指个人因任职或者受雇取得的工资、薪金、奖 金、年终加薪、劳动分红、津贴、补贴以及与 任职或者受雇有关的其他所得。 因此取得全年一次性奖金应按照工资、薪金所 得缴纳个人所得税。 全年一次性奖金如何确定所属期? 答:全年一次性奖金在哪个年度发放就属于哪 个年度。年度汇算的"年度"即为纳税年度,也 就是公历1月1日起至12月31日。 单位发放的2024年年终奖,如果在2024年发 放则属于2024年度的收入，如果2025年发放 则属于2025年度的收入。 AL 全年一次性奖金的打印除方式有哪些? (一) 单独计税 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,单独计算纳税。 公式： 应纳税额=全年一次性奖金收入×适用 税率－速算扣除数 | | 按月换算后的综合所得税率表 | | | | --- | --- | --- | --- | | 经及数 | 全月应纳税所得额 | 税率 (%) | 速算扣 除数 | | 1 | 不超过3000元的 | 3 | 0 | | 2 | 超过3000元至12 ...

Group 1 - The article discusses the eligibility for simultaneous enjoyment of corporate income tax benefits, highlighting that certain tax incentives cannot be combined while others can be [10][11]. - An example is provided where a company engaged in electronic component R&D qualifies for both small and micro enterprise tax reductions and additional deductions for R&D expenses [10][11]. Group 2 - The article outlines the key points regarding individual business income tax reconciliation, which starts on January 1, emphasizing the need for annual tax calculations based on income and costs [12]. - It specifies the entities required to file, including individual proprietorships, partnerships, and other business operators [13][14]. - The article details the filing location, stating that individuals must submit to the tax authority where their business is managed [16]. - It explains the tax basis, which is the net income after deducting costs, expenses, and losses from total revenue [17]. - For individuals without comprehensive income, a standard deduction of 60,000 yuan is applicable, along with other specific deductions [18]. - The article describes the necessary forms for filing, including the Personal Income Tax Business Income Tax Return (B Form) and the summary return (C Form) for those with multiple income sources [20]. - It lists the channels for submission, including the electronic tax bureau and local tax service halls [21].