个人所得税法修改后全年一次性奖金的纳税筹划  

Tax Planning on One-time Annual Bonus under the New Individual Income Tax Law

作　　者：覃庆寅[1] 韦坚[1] 

机构地区：[1]广西财经学院财政与公共管理学院,广西南宁530003

出　　处：《广西财经学院学报》2012年第2期79-83,共5页Journal of Guangxi University of Finance and Economics

摘　　要：修改后的新个人所得税法于2011年9月1日起施行。全年一次性奖金的计税办法容易导致税负不合理,出现税额的增量超过奖金增量的不合理现象。单位在发放奖金时,有必要合理地筹划奖金发放的数额和方式,避开奖金发放数额的异常区间,制定工资与奖金最佳组合方案。The new individual income tax law has been put into force since September 1,2011.The tax method of one-time annual bonus is likely to generate non-reasonable tax burden,and lead to the unreasonable situation of tax increment exceeding the bonus increment.It is necessary to plan reasonably the amount and ways of bonus payment with the purpose of avoiding abnormal intervals of bonus amounts,and make a best combination scheme for salary and bonus.

关 键 词：新个人所得税法 全年一次性奖金 纳税筹划 

分 类 号：F810.422[经济管理—财政学]