在新个人所得税法下对个人取得全年一次性奖金纳税的筹划  

On Tax Planning of Individual to Obtain a One-time Annual Bonus under the New Law on Personal Income Tax

作　　者：韩福才[1] 

机构地区：[1]商丘职业技术学院,河南商丘476000

出　　处：《商丘职业技术学院学报》2012年第4期52-53,共2页JOURNAL OF SHANGQIU POLYTECHNIC

摘　　要：根据新个人所得税法对个人取得全年一次性奖金征收个人所得税的规定,年终奖金在临界点与平衡点之间会出现多发少得的情况,通过了解个人所得税相关政策以及计税办法,对年终奖金进行合理纳税筹划,对于降低个人税收负担具有重要的意义。To obtains the whole year once only award according to the new individual income tax law to levy the personal income tax, the year end bonus will appear the case of grant more and having less between the critical and equilibrium point, by understanding the individual in come tax policies and tax measures, to plan year-end bonus tax reasonably, and it is an importance for reducing the personal tax burden.

关 键 词：个人所得税 年终奖金 纳税筹划 

分 类 号：F812.42[经济管理—财政学]