1, the taxable amount of the year-end bonus is the annual one-time bonus income multiplied by the applicable tax rate and then deducted by the quick deduction;
2. The year-end bonus can be taxed separately and not incorporated into the comprehensive income of the current year. Instead, divide the year-end bonus income by the amount obtained in 12 months, and determine the applicable tax rate and quick deduction according to the monthly comprehensive income tax rate table on the right.
Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. That is to say, as long as the income obtained by an individual is related to his position and employment, regardless of the capital expenditure channel of his unit or in the form of cash, physical objects and securities. , are the tax targets of wages and salaries.
Income from remuneration for labor services refers to income obtained by individuals engaged in activities such as design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, economic service and agency service.
Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), the following personal income shall be subject to individual income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;