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].