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年终奖怎么算个税?看这个案例就都清楚了!     
浏览 188  ·  2020-01-15 09:55:32 · 收藏 
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【标签】 年终奖  
<p style="margin:0cm;margin-bottom:.0001pt;text-align:justify;text-justify: inter-ideograph;background:#FEFFFF"> <strong><span style="font-size:10.5pt; font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;mso-bidi-font-family:宋体;color:#47A1C1; letter-spacing:1.35pt">全年一次性奖金包含哪些呢?</span></strong><span lang="EN-US" style="font-size:10.5pt;font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;color:#A4C1EA; letter-spacing:1.35pt"><o:p></o:p></span></p> <p align="center" style="margin: 0cm 0cm 0.0001pt; text-align: center; background: rgb(254, 255, 255); max-width: 100%; box-sizing: border-box; min-height: 1em;"> <span lang="EN-US" style="font-size:10.5pt;font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;color:#A4C1EA; letter-spacing:1.35pt">&nbsp;</span></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; background: rgb(254, 255, 255); max-width: 100%; box-sizing: border-box; min-height: 1em;"> <span style="max-width: 100%; box-sizing: border-box;"><span style="font-size:10.5pt;font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;color:#141414; letter-spacing:1.35pt">答:根据《国家税务总局关于调整个人取得全年一次性奖金等计算征收个人所得税方法问题的通知》(国税发〔<span lang="EN-US">2005</span>〕<span lang="EN-US">9</span>号)规定,包含了:</span></span><span lang="EN-US" style="font-size:10.5pt;font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;color:#A4C1EA; letter-spacing:1.35pt"><o:p></o:p></span></p> <p align="center" style="margin: 0cm 0cm 0.0001pt; text-align: center; background: rgb(254, 255, 255); max-width: 100%; box-sizing: border-box; min-height: 1em;"> <span lang="EN-US" style="font-size:10.5pt;font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;color:#A4C1EA; letter-spacing:1.35pt">&nbsp;</span></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; background: rgb(254, 255, 255); max-width: 100%; box-sizing: border-box; min-height: 1em;"> <span style="max-width: 100%; box-sizing: border-box;"><span style="font-size:10.5pt;font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;color:#141414; letter-spacing:1.35pt">(<span lang="EN-US">1</span>)行政机关、企事业单位等扣缴义务人根据其全年经济效益和对雇员全年工作业绩的综合考核情况,向雇员发放的一次性奖金;</span></span><span lang="EN-US" style="font-size:10.5pt;font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;color:#A4C1EA; letter-spacing:1.35pt"><o:p></o:p></span></p> <p align="center" style="margin: 0cm 0cm 0.0001pt; text-align: center; background: rgb(254, 255, 255); max-width: 100%; box-sizing: border-box; min-height: 1em;"> <span lang="EN-US" style="font-size:10.5pt;font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;color:#A4C1EA; letter-spacing:1.35pt">&nbsp;</span></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; background: rgb(254, 255, 255); max-width: 100%; box-sizing: border-box; min-height: 1em;"> <span style="max-width: 100%; box-sizing: border-box;"><span style="font-size:10.5pt;font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;color:#141414; letter-spacing:1.35pt">(<span lang="EN-US">2</span>)年终加薪、实行年薪制和绩效工资办法的单位根据考核情况兑现的年薪和绩效工资;</span></span><span lang="EN-US" style="font-size:10.5pt;font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;color:#A4C1EA; letter-spacing:1.35pt"><o:p></o:p></span></p> <p align="center" style="margin: 0cm 0cm 0.0001pt; text-align: center; background: rgb(254, 255, 255); max-width: 100%; box-sizing: border-box; min-height: 1em;"> <span lang="EN-US" style="font-size:10.5pt;font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;color:#A4C1EA; letter-spacing:1.35pt">&nbsp;</span></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; background: rgb(254, 255, 255); max-width: 100%; box-sizing: border-box; min-height: 1em;"> <span style="max-width: 100%; box-sizing: border-box;"><span style="font-size:10.5pt;font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;color:#141414; letter-spacing:1.35pt">(<span lang="EN-US">3</span>)实行年薪制和绩效工资的单位,个人取得年终兑现的年薪和绩效工资。</span></span><span lang="EN-US" style="font-size:10.5pt;font-family:&quot;微软雅黑&quot;,&quot;sans-serif&quot;;color:#A4C1EA; letter-spacing:1.35pt"><o:p></o:p></span></p> <p class="MsoNormal" style="line-height:11.0pt"> <span lang="EN-US">&nbsp;</span></p> <p style="margin:0cm;margin-bottom:.0001pt;text-align:justify;text-justify: inter-ideograph"> <strong><span style="font-family:宋体;mso-bidi-font-family:宋体; color:#47A1C1;letter-spacing:1.35pt">半年奖可以作为全年一次性奖金吗?</span></strong><span lang="EN-US"><o:p></o:p></span></p> <p style="margin: 0cm 0cm 0.0001pt; max-width: 100%; box-sizing: border-box; min-height: 1em;"> <span lang="EN-US">&nbsp;</span></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; max-width: 100%; box-sizing: border-box; min-height: 1em;"> 答:根据《国家税务总局关于调整个人取得全年一次性奖金等计算征收个人所得税方法问题的通知》(国税发〔<span lang="EN-US">2005</span>〕<span lang="EN-US">9</span>号)第五条规定:<span lang="EN-US">&ldquo;</span>雇员取得除全年一次性奖金以外的其它各种名目奖金,如半年奖、季度奖、加班奖、先进奖、考勤奖等,一律与当月工资、薪金收入合并,按税法规定缴纳个人所得税。<span lang="EN-US">&rdquo;<o:p></o:p></span></p> <p class="MsoNormal" style="line-height:11.0pt"> <span lang="EN-US">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <b><span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体;color:#47A1C1">听说今年年终奖计税方式有新变化,那该如何计算缴税呢?</span></b><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体">答:在<span lang="EN-US">2021</span>年<span lang="EN-US">12</span>月<span lang="EN-US">31</span>日前,计税方式有两种选择:<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span style="font-size:12.0pt;font-family: 宋体;mso-bidi-font-family:宋体">(<span lang="EN-US">1</span>)不并入当年综合所得,以全年一次性奖金收入除以<span lang="EN-US">12</span>个月得到的数额,按照按月换算后的综合所得税率表(月度税率表),确定适用税率和速算扣除数,单独计算纳税。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体">计算公式为:应纳税额=全年一次性奖金收入<span lang="EN-US">&times;</span>适用税率-速算扣除数。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体">(<span lang="EN-US">2</span>)并入当年综合所得计算纳税。自<span lang="EN-US">2022</span>年<span lang="EN-US">1</span>月<span lang="EN-US">1</span>日起,居民个人取得全年一次性奖金,应并入当年综合所得计算缴纳个人所得税。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <b><span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体;color:#47A1C1">案例<span lang="EN-US">1</span></span></b><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体; color:#9C9A9A">假设企业职工小王的每月工资扣除<span lang="EN-US">&ldquo;</span>三险一金<span lang="EN-US">&rdquo;</span>等专项扣除后的应税收入额为<span lang="EN-US">7000</span>元,允许扣除的专项附加扣除额为<span lang="EN-US">1000</span>元,没有其他收入和扣除项目,<span lang="EN-US">2019</span>年<span lang="EN-US">12</span>月,企业将发放全年一次性奖金<span lang="EN-US">42000</span>元。请问小王取得的这笔全年一次性奖金选择用哪种计税方式?</span><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <b><span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体">解析</span></b><span lang="EN-US" style="font-size:12.0pt;font-family:宋体; mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <b><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体">1.</span></b><b><span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体">选择一次性奖金单独计税:</span></b><span lang="EN-US" style="font-size:12.0pt;font-family: 宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体">计算步骤:<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <b><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体">Step1</span></b><b><span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体">:</span></b><span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体">将全年一次性奖金除以<span lang="EN-US">12</span>,即<span lang="EN-US">42000/12=3500</span>元。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <b><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体">Step2</span></b><b><span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体">:</span></b><span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体">查找税率,参照《按月换算后的综合所得税率表》,<span lang="EN-US">3500</span>元适用的税率为<span lang="EN-US">10%</span>,速算扣除数为<span lang="EN-US">210</span>元。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <b><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体">Step3</span></b><b><span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体">:</span></b><span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体">全年一次性奖金应纳税额<span lang="EN-US">=</span>全年一次性奖金收入<span lang="EN-US">*</span>适用税率-速算扣除数<span lang="EN-US">=42000*10%-210=3990</span>元<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体">年度综合所得应纳税额<span lang="EN-US">=</span>(累计收入<span lang="EN-US">-</span>累计免税收入<span lang="EN-US">-</span>累计减除费用<span lang="EN-US">-</span>累计专项扣除<span lang="EN-US">-</span>累计专项附加扣除<span lang="EN-US">-</span>累计依法确定的其他扣除)<span lang="EN-US">*</span>适用税率-速算扣除数<span lang="EN-US">=</span>(<span lang="EN-US">7000*12-0-5000*12-0-1000*12-0</span>)<span lang="EN-US">*3%-0=360</span>元。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体">全年合计应缴纳个人所得税<span lang="EN-US">=</span>全年一次性奖金应纳税额<span lang="EN-US">+</span>年度综合所得应纳税额<span lang="EN-US">=3990+360=4350</span>元。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <b><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体">2.</span></b><b><span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体">选择并入当年度综合所得计税</span></b><span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体">并入后的年度综合所得<span lang="EN-US">=</span>累计收入<span lang="EN-US">-</span>累计免税收入<span lang="EN-US">-</span>累计减除费用<span lang="EN-US">-</span>累计专项扣除<span lang="EN-US">-</span>累计专项附加扣除<span lang="EN-US">-</span>累计依法确定的其他扣除<span lang="EN-US">=</span>(<span lang="EN-US">7000*12+42000</span>)<span lang="EN-US">-0-5000*12-0-1000*12-0=54000</span>元。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体">全年合计应缴纳个人所得税<span lang="EN-US">=</span>并入后的年度综合所得<span lang="EN-US">*</span>适用税率-速算扣除数<span lang="EN-US">=54000*10%-2520=2880</span>元。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体">本案例中,两种计税方法相比,将全年一次性奖金并入当年综合所得计税所缴纳个人所得税相对较少。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <b><span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体;color:#47A1C1">案例<span lang="EN-US">2</span></span></b><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体; color:#9C9A9A">假设企业职工小王的每月工资扣除<span lang="EN-US">&ldquo;</span>三险一金<span lang="EN-US">&rdquo;</span>等专项扣除后的应税收入额为<span lang="EN-US">15000</span>元,允许扣除的专项附加扣除额为<span lang="EN-US">1000</span>元,没有其他收入和扣除项目,<span lang="EN-US">2019</span>年<span lang="EN-US">12</span>月,企业将发放全年一次性奖金<span lang="EN-US">42000</span>元。请问小王取得的这笔全年一次性奖金选择用哪种计税方式?</span><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <b><span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体;color:#141414">解析</span></b><span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <b><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体;color:#141414">1.</span></b><b><span style="font-size:12.0pt;font-family: 宋体;mso-bidi-font-family:宋体;color:#141414">选择全年一次性奖金单独计税:</span></b><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <br /> <span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体;color:#141414"><!--[if !supportLineBreakNewLine]--><br /> <!--[endif]--></span><span lang="EN-US" style="font-size:12.0pt;font-family:宋体; mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体; color:#141414">计算步骤:</span><span lang="EN-US" style="font-size:12.0pt;font-family: 宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <b><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体;color:#141414">Step1</span></b><b><span style="font-size:12.0pt;font-family: 宋体;mso-bidi-font-family:宋体;color:#141414">:</span></b><span style="font-size: 12.0pt;font-family:宋体;mso-bidi-font-family:宋体;color:#141414">将全年一次性奖金除以<span lang="EN-US">12</span>,即<span lang="EN-US">42000/12=3500</span>元。</span><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <b><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体;color:#141414">Step2</span></b><b><span style="font-size:12.0pt;font-family: 宋体;mso-bidi-font-family:宋体;color:#141414">:</span></b><span style="font-size: 12.0pt;font-family:宋体;mso-bidi-font-family:宋体;color:#141414">查找税率,参照《按月换算后的综合所得税率表》,<span lang="EN-US">3500</span>元适用的税率为<span lang="EN-US">10%</span>,速算扣除数为<span lang="EN-US">210</span>元。</span><span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <b><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体;color:#141414">Step3</span></b><b><span style="font-size:12.0pt;font-family: 宋体;mso-bidi-font-family:宋体;color:#141414">:</span></b><span style="font-size: 12.0pt;font-family:宋体;mso-bidi-font-family:宋体;color:#141414">全年一次性奖金应纳税额<span lang="EN-US">=</span>全年一次性奖金<span lang="EN-US">*</span>适用税率-速算扣除数<span lang="EN-US">=42000*10%-210=3990</span>元。</span><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体; color:#141414">年度综合所得应纳税额<span lang="EN-US">=</span>(累计收入<span lang="EN-US">-</span>累计免税收入<span lang="EN-US">-</span>累计减除费用<span lang="EN-US">-</span>累计专项扣除<span lang="EN-US">-</span>累计专项附加扣除<span lang="EN-US">-</span>累计依法确定的其他扣除)<span lang="EN-US">*</span>适用税率-速算扣除数<span lang="EN-US">=</span>(<span lang="EN-US">15000*12-0-5000*12-0-1000*12-0</span>)<span lang="EN-US">*10%-2520=8280</span>元。</span><span lang="EN-US" style="font-size: 12.0pt;font-family:宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体; color:#141414">全年合计应缴纳个人所得税<span lang="EN-US">=</span>全年一次性奖金应纳税额<span lang="EN-US">+</span>年度综合所得应纳税额<span lang="EN-US">=3990+8280=12270</span>元。</span><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体;color:#141414">2.</span><span style="font-size:12.0pt;font-family:宋体; mso-bidi-font-family:宋体;color:#141414">选择并入当年度综合所得计税</span><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体; color:#141414">并入后的年度综合所得<span lang="EN-US">=</span>累计收入<span lang="EN-US">-</span>累计免税收入<span lang="EN-US">-</span>累计减除费用<span lang="EN-US">-</span>累计专项扣除<span lang="EN-US">-</span>累计专项附加扣除<span lang="EN-US">-</span>累计依法确定的其他扣除<span lang="EN-US">=</span>(<span lang="EN-US">15000*12+42000</span>)<span lang="EN-US">-0-5000*12-0-1000*12-0=150000</span>元。</span><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体; color:#141414">全年合计应缴纳个人所得税<span lang="EN-US">=</span>并入后的年度综合所得<span lang="EN-US">*</span>适用税率-速算扣除数<span lang="EN-US">=150000*20%-16920=13080</span>元。</span><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体; color:#141414">本案例中,两种计税方法相比,小王可以选择将全年一次性奖金单独计税。</span><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="line-height:11.0pt"> <span lang="EN-US">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <b><span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体;color:#47A1C1">我可以在一年内多次使用单独计算全年一次性奖金的计税办法吗?</span></b><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体">答:不可以。在一个纳税年度内,对每一个纳税人,单独计算全年一次性奖金的计税办法只允许采用一次。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <b><span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family: 宋体;color:#47A1C1">我拿到年终奖以外的其他名目的奖金,也可以参照单独计算全年一次性奖金的计税办法来计算缴纳个人所得税吗?</span></b><span lang="EN-US" style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体"><o:p></o:p></span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;layout-grid-mode: both;mso-layout-grid-align:auto"> <span lang="EN-US" style="font-size:12.0pt; font-family:宋体;mso-bidi-font-family:宋体">&nbsp;</span></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;layout-grid-mode:both;mso-layout-grid-align: auto"> <span style="font-size:12.0pt;font-family:宋体;mso-bidi-font-family:宋体">答:也不可以。雇员取得除全年一次性奖金以外的其他各种名目奖金,如半年奖、季度奖、加班奖、先进奖、考勤奖等,一律与当月工资、薪金收入合并,按税法规定缴纳个人所得税。<span lang="EN-US"><o:p></o:p></span></span></p> <p class="MsoNormal" style="line-height:11.0pt"> <span lang="EN-US">&nbsp;</span></p>
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