取得全年一次性奖金无效区间与纳税规划  

Invalid Range and Tax Planning for Obtaining One-Time Bonus

作　　者：张改侠 ZHANG Gai-xia(Wujiang Sigmatron Electronic Co.,Ltd)

机构地区：[1]吴江西格玛电子有限公司

出　　处：《当代会计》2023年第22期160-162,共3页Contemporary Accounting

摘　　要：明确了全年一次性奖金包括的范围与注意事项,并通过举例对比,总结取得一次性奖金的申报方式与取得全年一次性奖金的无效区间,提出了无效区间的处理建议,以及高收入人群如何设计规划取得一次性奖金最优的纳税方案。This paper clarifies the scope and considerations of year-end bonuses,and through examples and comparisons,summarizes the declaration methods for receiving year-end bonuses and identifies ineffective intervals for obtaining year-end bonuses throughout the year.Additionally,this paper proposes suggestions for handling ineffective intervals and designs optimal tax planning schemes for high-income individuals to obtain year-end bonuses.

关 键 词：个人所得税 取得全年一次性奖金 纳税规划 

分 类 号：F812.42[经济管理—财政学]