欢迎扫描下方二维码关注： 岁末年初，申税小微接到纳税人电话，询问全年一次性奖金的申报操作流程，我整理了大家关心的业 务要点，一起来看一下吧！ 什么是全年一次性奖金？ 全年一次性奖金 是指行政机关、企事业单位等扣缴义务人根据其全年经济效益和对雇员全年工作业绩的综合考核情况， 向雇员发放的一次性奖金。 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。 全年一次性奖金如何计算缴纳个人所得税？ 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，在2027年12月31日前，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，按照本通知所附按月换算后的综合所得税率表（以下简称月度税率表），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－速算扣除数。 居民个人取得全年一次性奖金，也可以选择并入当年综合所得计算纳税。 全年一次性奖金优惠一年可享受几次？ 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 。 ...

Core Viewpoint - The article discusses the taxation rules for various types of one-time income, including annual bonuses, severance pay, and retirement compensation, emphasizing the need for individual taxpayers to understand their tax obligations and options for filing. Group 1: Annual One-Time Bonus Income - Annual one-time bonuses are defined as bonuses given based on the overall economic performance and employee evaluation, which may include year-end salary increases and performance-based pay [1]. - Tax calculation for annual one-time bonuses can be done separately from the annual comprehensive income, using a method that divides the bonus by 12 to determine the applicable tax rate and quick deduction [2]. - A case study illustrates that if an individual receives a bonus of 24,000 yuan, the applicable tax rate is 3%, resulting in a tax liability of 720 yuan [3]. Group 2: Severance Pay - Severance pay refers to the one-time compensation received when an employment relationship is terminated, which may include economic compensation and other allowances [5]. - The portion of severance pay within three times the local average annual salary is exempt from personal income tax; any amount exceeding this threshold is taxed separately [6]. - A calculation example shows that if an individual receives 370,000 yuan in severance pay, with the local average salary being 80,000 yuan, the taxable amount is 130,000 yuan, leading to a tax liability of 10,480 yuan [6]. Group 3: Retirement Compensation - One-time compensation received upon early retirement is subject to tax based on the number of years until the legal retirement age, averaged out to determine the applicable tax rate [9]. - An example indicates that if an individual receives 180,000 yuan in retirement compensation, with a deduction standard of 60,000 yuan, the tax liability amounts to 1,800 yuan [9]. - It is noted that retirement compensation does not need to be included in the annual comprehensive income for tax filing purposes [13].