欢迎扫描下方二维码关注： 居民个人取得全年一次性奖金, 符合 《国家税务总局关于调整个人取得全年一 次性奖金等计算征收个人所得税方法问题 的通知》（国税发〔2005〕9号）规定 的,不并入当年综合所得,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。 计算公式为: 应纳税额＝全年一次性奖金收入×适 用税率一速算扣除数 来源： 北京税务 上述一次性奖金也包括年终加薪、实 行年薪制和绩效工资办法的单位根据考核 情况兑现的年薪和绩效工资。 温馨提示： 雇员取得除全年一次性奖金以外的其 他各种名目奖金,如半年奖、季度奖、加 班奖、先进奖、考勤奖等,一律与当月工 资、薪金收入合并,按税法规定缴纳个人 所得税。 全年一次性奖金有单独计税和 明白了。 合并计税两种计税方式。 知识点: 单独计税_ 按月换算后的综合所得税率表： | 级数 | 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12000元的部分 | 1 ...

Group 1 - The article emphasizes the promotion of inclusive finance development and encourages social forces to increase donations for rural revitalization [3] - It states that foreign donors are exempt from import value-added tax for charitable materials donated directly for charitable purposes [3][10] - The article outlines the types of charitable activities that qualify for donations, including poverty alleviation, education promotion, environmental protection, and other public interest activities [4][5][6] Group 2 - It defines foreign donors as individuals or organizations outside the People's Republic of China [6] - The recipients of donations include government departments, recognized charitable organizations, and social groups registered with the Ministry of Civil Affairs [6][9] - The article specifies the types of materials that can be donated for charitable purposes, such as clothing, food, medical supplies, educational materials, and environmental protection instruments [8][9] Group 3 - It details the process for tax exemption on imported donated materials, which requires the recipient to apply to customs for tax exemption procedures [9][10] - The donated materials must be unused and not include prohibited items that could harm the environment or public health [9] - The article mentions that approved tax-exempt donated materials must be used and managed according to relevant laws and regulations [10]

Group 1 - The article discusses the classification of various goods and services under different tax rates, specifically highlighting those subject to a 9% tax rate, including agricultural products, utilities, and certain transportation services [2][3][4][5]. - It outlines the types of intangible assets and real estate that are subject to different tax treatments, including the transfer of property rights and financial services [7][8]. - The article emphasizes the importance of understanding which fiscal funds can be treated as non-taxable income for enterprises, detailing specific conditions under which these funds qualify [15][16][18]. Group 2 - It specifies that fiscal allocations from government bodies can be classified as non-taxable income if they meet certain criteria, such as having proper documentation and management guidelines [16][18]. - The article highlights that administrative fees and government funds collected by enterprises can also be considered non-taxable income under specific regulations [17][18]. - It mentions that any unspent fiscal funds classified as non-taxable income must be reported as taxable income after a period of five years if not utilized [19].

Core Viewpoint - The article discusses how enterprises should recognize fiscal funds as income and highlights specific situations that require special attention regarding tax implications [2][4]. Group 1: Recognition of Fiscal Funds - Enterprises must include various types of fiscal funds in their annual income total, except for state investments and funds that need to be repaid [2][4]. - Fiscal funds include government subsidies, interest subsidies, and other special funds, but exclude export tax refunds [2]. Group 2: Tax Treatment of Fiscal Funds - Not all fiscal funds are considered non-taxable income; specific conditions must be met for them to qualify as such [4]. - Non-taxable income derived from fiscal funds cannot be deducted when calculating taxable income for expenses or depreciation of assets [4][5]. Group 3: Timing of Income Recognition - Income from government payments should be recognized based on the accrual basis, particularly when funds are received based on sales or services provided [6]. - Other government payments, such as subsidies and tax refunds, should be recognized at the time they are actually received [6].