2022年起，这笔钱重新算！
<section data-mpa-powered-by="yiban.io"><section><section><section><section data-width="100%"><section><section><section><section><section data-width="100%"><section><section><section><section><section><section><section style="margin-left: 8px;margin-right: 8px;text-indent: 2em;line-height: 1.75em;"><strong style="background-color: rgb(255, 255, 255);font-size: 16px;letter-spacing: 0.5px;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;caret-color: rgb(51, 51, 51);outline: 0px;"><span style="outline: currentcolor none 0px;color: rgb(0, 122, 170);">从2022年1月1日起，年终奖就要并入当年综合所得一并计算缴纳个人所得税了，</span></strong><strong style="background-color: rgb(255, 255, 255);font-size: 16px;letter-spacing: 0.5px;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;caret-color: rgb(51, 51, 51);outline: 0px;"><span style="outline: currentcolor none 0px;color: rgb(0, 122, 170);">而今年（2021年）内的年终奖收入仍可以单独计税。</span></strong><span style="background-color: rgb(255, 255, 255);font-size: 16px;letter-spacing: 0.5px;font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;caret-color: rgb(51, 51, 51);">记者帮大家算了算，年内发、年后发，到手奖金可能差上万元！</span></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section><section data-tools="135编辑器" data-id="91632" style="white-space: normal;outline: 0px;letter-spacing: 0.544px;text-align: left;font-family: -apple-system, system-ui, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;background-color: rgb(255, 255, 255);font-size: 15px;"><section style="outline: 0px;letter-spacing: 0.544px;"><section data-width="100%" style="outline: 0px;letter-spacing: 0.544px;"><section style="outline: 0px;letter-spacing: 0.544px;"><section style="outline: 0px;letter-spacing: 0.544px;"><section style="outline: 0px;letter-spacing: 0.544px;"><section style="outline: 0px;letter-spacing: 0.544px;"><section style="outline: 0px;letter-spacing: 0.544px;"><section style="outline: 0px;letter-spacing: 0.544px;"><section style="outline: 0px;letter-spacing: 0.544px;"><section style="outline: 0px;letter-spacing: 0.544px;"><section style="outline: 0px;letter-spacing: 0.544px;"><section style="outline: 0px;letter-spacing: 0.544px;"><section data-id="32290" data-color="rgb(30, 155, 232)" data-custom="rgb(30, 155, 232)" style="outline: 0px;letter-spacing: 0.544px;"><section style="outline: 0px;letter-spacing: 0.544px;"><section style="outline: 0px;letter-spacing: 0.544px;"><section data-role="paragraph" style="outline: 0px;letter-spacing: 0.544px;"><section data-tools="135编辑器" data-id="105103" style="outline: 0px;letter-spacing: 0.544px;"><section style="outline: 0px;letter-spacing: 0.544px;"><section style="outline: 0px;letter-spacing: 0.544px;"><section style="outline: 0px;letter-spacing: 0.544px;"><section style="margin: 0px 8px;padding: 0px;outline: 0px;max-width: 100%;caret-color: rgb(51, 51, 51);color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 17px;font-style: normal;font-variant-caps: normal;font-weight: normal;letter-spacing: 0.544px;text-align: justify;text-indent: 0px;text-transform: none;white-space: normal;word-spacing: 0px;text-size-adjust: auto;-webkit-text-stroke-width: 0px;text-decoration: none;line-height: 1.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section style="margin: 0px 8px;padding: 0px;outline: 0px;max-width: 100%;clear: both;min-height: 1em;caret-color: rgb(51, 51, 51);color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 17px;font-style: normal;font-variant-caps: normal;font-weight: normal;letter-spacing: 0.544px;text-indent: 0px;text-transform: none;white-space: normal;word-spacing: 0px;text-size-adjust: auto;-webkit-text-stroke-width: 0px;text-decoration: none;text-align: center;line-height: 1.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"></section><section style="margin: 0px 8px;padding: 0px;outline: 0px;max-width: 100%;caret-color: rgb(51, 51, 51);color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 17px;font-style: normal;font-variant-caps: normal;font-weight: normal;letter-spacing: 0.544px;text-indent: 0px;text-transform: none;white-space: normal;word-spacing: 0px;text-size-adjust: auto;-webkit-text-stroke-width: 0px;text-decoration: none;text-align: center;line-height: 1.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="margin: 0px;padding: 0px;outline: currentcolor none 0px;max-width: 100%;color: rgb(153, 153, 153);font-family: Open Sans, Arial, Hiragino Sans GB, Microsoft YaHei, 微软雅黑, STHeiti, WenQuanYi Micro Hei, SimSun, sans-serif;text-align: center;letter-spacing: 0.5px;font-size: 14px;box-sizing: border-box !important;overflow-wrap: break-word !important;">截图来源：中国政府网微信公众号</span></section><section style="margin: 0px 8px;padding: 0px;outline: 0px;max-width: 100%;caret-color: rgb(51, 51, 51);color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 17px;font-style: normal;font-variant-caps: normal;font-weight: normal;letter-spacing: 0.544px;text-align: justify;text-indent: 0px;text-transform: none;white-space: normal;word-spacing: 0px;text-size-adjust: auto;-webkit-text-stroke-width: 0px;text-decoration: none;line-height: 1.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section data-role="title" data-tools="135编辑器" data-id="100791" style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;caret-color: rgb(51, 51, 51);color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 17px;font-style: normal;font-variant-caps: normal;font-weight: normal;letter-spacing: 0.5440000295639038px;orphans: auto;text-align: justify;text-indent: 0px;text-transform: none;white-space: normal;widows: auto;word-spacing: 0px;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;text-decoration: none;"><section style="margin: 10px 8px;padding: 0px;outline: 0px;max-width: 100%;text-align: center;line-height: 1.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;display: inline-block;"><section data-width="16%" style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;word-wrap: break-word !important;width: 48.9375px;height: 4px;background-color: rgb(57, 131, 198);overflow: hidden;background-position: initial initial;background-repeat: initial initial;"><br style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;"/></section><p style="margin: -4px 0px 0px;padding: 6px 1.7em;outline: currentcolor none 0px;max-width: 100%;box-sizing: border-box;font-size: 16px;letter-spacing: 1.5px;color: rgb(28, 113, 190);border-color: rgb(102, 159, 211);border-style: solid;border-width: 1px;line-height: 2em;overflow-wrap: break-word !important;"><span style="letter-spacing: 0.5px;font-size: 18px;"><strong style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;">缴纳个税有两种计税方式<br style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;"/>适合的是不同的年终奖发放方式</strong></span></p><section style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;display: flex;justify-content: flex-end;align-items: flex-start;"><section style="margin: -8px 0px 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;word-wrap: break-word !important;width: 8px;height: 8px;background-color: rgb(57, 131, 198);overflow: hidden;background-position: initial initial;background-repeat: initial initial;"><br style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;"/></section></section></section></section></section><section style="margin: 10px 8px;padding: 0px;outline: 0px;max-width: 100%;caret-color: rgb(51, 51, 51);color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 17px;font-style: normal;font-variant-caps: normal;font-weight: normal;letter-spacing: 0.544px;text-align: justify;text-transform: none;white-space: normal;word-spacing: 0px;text-size-adjust: auto;-webkit-text-stroke-width: 0px;text-decoration: none;line-height: 1.75em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 16px;letter-spacing: 0.5px;">根据财政部、税务总局《关于个人所得税法修改后有关优惠政策衔接问题的通知》的规定，居民个人取得全年一次性奖金，符合《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》规定的，<strong style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;"><span style="font-size: 16px;margin: 0px;padding: 0px;outline: currentcolor none 0px;max-width: 100%;color: rgb(0, 122, 170);box-sizing: border-box !important;overflow-wrap: break-word !important;">在2021年12月31日前，不并入当年综合所得，以全年一次性奖金收入除以12个月得到的数额，按照本通知所附按月换算后的综合所得税率表（以下简称月度税率表），确定适用税率和速算扣除数，单独计算纳税。</span></strong>计算公式为：</span><span style="letter-spacing: 0.544px;text-indent: 2em;"></span></section><section style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;caret-color: rgb(51, 51, 51);color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 17px;font-style: normal;font-variant-caps: normal;font-weight: normal;letter-spacing: 0.5440000295639038px;orphans: auto;text-align: justify;text-indent: 0px;text-transform: none;white-space: normal;widows: auto;word-spacing: 0px;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;text-decoration: none;"><section style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;"><section style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;"><section style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;"><section style="margin: 10px 8px;padding: 0px;outline: 0px;max-width: 100%;line-height: 1.75em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 16px;letter-spacing: 0.5px;"><strong style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;"><span style="font-size: 16px;margin: 0px;padding: 0px;outline: currentcolor none 0px;max-width: 100%;color: rgb(0, 122, 170);box-sizing: border-box !important;overflow-wrap: break-word !important;">应纳税额＝全年一次性奖金收入×适用税率－速算扣除数</span></strong></span></section></section></section></section></section><section style="margin: 10px 8px;padding: 0px;outline: 0px;max-width: 100%;caret-color: rgb(51, 51, 51);color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 17px;font-style: normal;font-variant-caps: normal;font-weight: normal;letter-spacing: 0.544px;text-align: justify;text-transform: none;white-space: normal;word-spacing: 0px;text-size-adjust: auto;-webkit-text-stroke-width: 0px;text-decoration: none;line-height: 1.75em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 16px;letter-spacing: 0.5px;">居民个人取得全年一次性奖金，也可以选择并入当年综合所得计算纳税。</span></section><section style="margin: 10px 8px;padding: 0px;outline: 0px;max-width: 100%;caret-color: rgb(51, 51, 51);color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 17px;font-style: normal;font-variant-caps: normal;font-weight: normal;letter-spacing: 0.544px;text-align: justify;text-transform: none;white-space: normal;word-spacing: 0px;text-size-adjust: auto;-webkit-text-stroke-width: 0px;text-decoration: none;line-height: 1.75em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 16px;letter-spacing: 0.5px;">自2022年1月1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></section><section style="margin: 10px 8px;padding: 0px;outline: 0px;max-width: 100%;caret-color: rgb(51, 51, 51);color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 17px;font-style: normal;font-variant-caps: normal;font-weight: normal;letter-spacing: 0.544px;text-align: justify;text-transform: none;white-space: normal;word-spacing: 0px;text-size-adjust: auto;-webkit-text-stroke-width: 0px;text-decoration: none;line-height: 1.75em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 16px;letter-spacing: 0.5px;"><strong style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;"><span style="font-size: 16px;margin: 0px;padding: 0px;outline: currentcolor none 0px;max-width: 100%;color: rgb(0, 122, 170);box-sizing: border-box !important;overflow-wrap: break-word !important;">也就是说，今年年内取得的年终奖，缴纳个税有两种计税方式，即单独计税和合并计税。到了明年取得的收入，就只有合并计税一种方式了。</span></strong></span></section><section style="margin: 10px 8px;padding: 0px;outline: 0px;max-width: 100%;caret-color: rgb(51, 51, 51);color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 17px;font-style: normal;font-variant-caps: normal;font-weight: normal;letter-spacing: 0.544px;text-align: justify;text-transform: none;white-space: normal;word-spacing: 0px;text-size-adjust: auto;-webkit-text-stroke-width: 0px;text-decoration: none;line-height: 1.75em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 16px;letter-spacing: 0.5px;">单独计税和合并计税，适合的是不同的年终奖发放方式。</span></section><section style="margin: 0px 8px;padding: 0px;outline: 0px;max-width: 100%;caret-color: rgb(51, 51, 51);color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 17px;font-style: normal;font-variant-caps: normal;font-weight: normal;letter-spacing: 0.544px;text-align: justify;text-indent: 0px;text-transform: none;white-space: normal;word-spacing: 0px;text-size-adjust: auto;-webkit-text-stroke-width: 0px;text-decoration: none;line-height: 1.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section data-tools="135编辑器" data-id="105449" style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;caret-color: rgb(51, 51, 51);color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 17px;font-style: normal;font-variant-caps: normal;font-weight: normal;letter-spacing: 0.5440000295639038px;orphans: auto;text-align: justify;text-indent: 0px;text-transform: none;white-space: normal;widows: auto;word-spacing: 0px;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;text-decoration: none;"><section style="margin: 10px 8px;padding: 0px;outline: 0px;max-width: 100%;text-align: left;line-height: 1.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;display: flex;align-items: center;"><section data-brushtype="text" style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;font-size: 16px;letter-spacing: 1.5px;color: rgb(107, 130, 180);"><span style="font-size: 16px;letter-spacing: 0.5px;"><strong style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;"> </strong></span><span style="letter-spacing: 0.5px;font-size: 18px;"><strong style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;"><span style="letter-spacing: 0.5px;margin: 0px;padding: 0px;outline: currentcolor none 0px;max-width: 100%;text-indent: 34px;box-sizing: border-box !important;overflow-wrap: break-word !important;">举两个例子：</span></strong></span><span style="font-size: 16px;letter-spacing: 0.5px;"><strong style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;"> </strong></span></section><section data-width="100%" style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;word-wrap: break-word !important;width: 760.453125px;height: 12px;background-color: rgb(245, 245, 245);flex: 1 1 0%;overflow: hidden;"><br style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;"/></section></section></section><section style="margin: -7px 0px 0px;padding: 30px 25px 20px;outline: 0px;max-width: 100%;box-sizing: border-box;word-wrap: break-word !important;background-color: rgb(245, 248, 255);"><section data-autoskip="1" style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;text-align: justify;line-height: 1.75em;letter-spacing: 1.5px;font-size: 14px;color: rgb(73, 74, 73);background-color: transparent;background-position: initial initial;background-repeat: initial initial;"><p style="margin: 10px 8px;padding: 0px;outline: 0px;max-width: 100%;white-space: normal;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="margin: 0px;padding: 0px;outline: currentcolor none 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">A公司小王，2020年工资扣除三险一金、免征额等后，应纳税所得额15万元，年终奖3万元。按单独计税的方式，小王共需缴纳900元个税，年终奖到手29100元；按合并计税的方式，相当于年终奖扣税6000元，到手24000元。对小王来说，两种计税方式下，到手的年终奖差了5100元。</span></p><p style="margin: 10px 8px;padding: 0px;outline: 0px;max-width: 100%;white-space: normal;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="margin: 0px;padding: 0px;outline: currentcolor none 0px;max-width: 100%;font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;">B公司小李，2020年工资扣除三险一金、免征额等，应纳税所得额3万元，年终奖27万元。如果单独计税，小李年终奖共需缴税52590元，工资缴税900元，合计53490元。如果合并计税，则共需缴纳个税43080元。对小李来说，两种计税方式取得的年收入相差10410元。</span></p><p style="margin: 10px 8px;padding: 0px;outline: 0px;max-width: 100%;white-space: normal;text-indent: 2em;line-height: 1.75em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="margin: 0px;padding: 0px;outline: currentcolor none 0px;max-width: 100%;color: rgb(0, 122, 170);font-size: 16px;letter-spacing: 0.5px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><strong style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;"><span style="font-size: 16px;color: rgb(0, 122, 170);margin: 0px;padding: 0px;outline: currentcolor none 0px;max-width: 100%;text-indent: 34px;box-sizing: border-box !important;overflow-wrap: break-word !important;">总结一下，单独计税适用于工资高于年终奖的员工，合并计税则适用于年终奖较多的员工。</span></strong></span></p></section><section style="margin: 20px 8px 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;width: 828px;height: 2px;background-color: rgb(111, 133, 180);overflow: hidden;line-height: 1.5em;overflow-wrap: break-word !important;"><br/></section></section></section><section style="margin: 0px 8px;padding: 0px;outline: 0px;max-width: 100%;caret-color: rgb(51, 51, 51);color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 17px;font-style: normal;font-variant-caps: normal;font-weight: normal;letter-spacing: 0.544px;text-align: justify;text-indent: 0px;text-transform: none;white-space: normal;word-spacing: 0px;text-size-adjust: auto;-webkit-text-stroke-width: 0px;text-decoration: none;line-height: 1.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><br/></section><section data-role="title" data-tools="135编辑器" data-id="100791" style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;caret-color: rgb(51, 51, 51);color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 17px;font-style: normal;font-variant-caps: normal;font-weight: normal;letter-spacing: 0.5440000295639038px;orphans: auto;text-align: justify;text-indent: 0px;text-transform: none;white-space: normal;widows: auto;word-spacing: 0px;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;text-decoration: none;"><section style="margin: 10px 8px;padding: 0px;outline: 0px;max-width: 100%;text-align: center;line-height: 1.5em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;display: inline-block;"><section data-width="16%" style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;word-wrap: break-word !important;width: 54.625px;height: 4px;background-color: rgb(57, 131, 198);overflow: hidden;background-position: initial initial;background-repeat: initial initial;"><br style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;"/></section><p style="margin: -4px 0px 0px;padding: 6px 1.7em;outline: currentcolor none 0px;max-width: 100%;box-sizing: border-box;font-size: 16px;letter-spacing: 1.5px;color: rgb(28, 113, 190);border-color: rgb(102, 159, 211);border-style: solid;border-width: 1px;line-height: 2em;overflow-wrap: break-word !important;"><span style="letter-spacing: 0.5px;font-size: 18px;"><strong style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;">为什么年终奖要全部纳入综合所得？</strong></span></p><section style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;display: flex;justify-content: flex-end;align-items: flex-start;"><section style="margin: -8px 0px 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box;word-wrap: break-word !important;width: 8px;height: 8px;background-color: rgb(57, 131, 198);overflow: hidden;background-position: initial initial;background-repeat: initial initial;"><br style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;"/></section></section></section></section></section><section style="margin: 10px 8px;padding: 0px;outline: 0px;max-width: 100%;caret-color: rgb(51, 51, 51);color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 17px;font-style: normal;font-variant-caps: normal;font-weight: normal;letter-spacing: 0.544px;text-align: justify;text-transform: none;white-space: normal;word-spacing: 0px;text-size-adjust: auto;-webkit-text-stroke-width: 0px;text-decoration: none;line-height: 1.75em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 16px;letter-spacing: 0.5px;">过去年终奖都是单独计税的，就存在甲和乙两个人工薪收入算下来都一样多，但由于发放方式不同，导致缴纳税款不同的情况，是有失公平的。</span><span style="letter-spacing: 0.544px;text-indent: 2em;"></span></section><section style="margin: 10px 8px;padding: 0px;outline: 0px;max-width: 100%;caret-color: rgb(51, 51, 51);color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 17px;font-style: normal;font-variant-caps: normal;font-weight: normal;letter-spacing: 0.544px;text-align: justify;text-transform: none;white-space: normal;word-spacing: 0px;text-size-adjust: auto;-webkit-text-stroke-width: 0px;text-decoration: none;line-height: 1.75em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 16px;letter-spacing: 0.5px;">比如，两人纳税年收入均为20万元，但甲年终奖10万元，其余工资10万元；乙没有年终奖，全部是工资收入。那么按照现行税率、年终奖单独计税，甲只要缴17270元个税，乙却要缴23080元个税。</span></section><section style="margin: 10px 8px;padding: 0px;outline: 0px;max-width: 100%;caret-color: rgb(51, 51, 51);color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 17px;font-style: normal;font-variant-caps: normal;font-weight: normal;letter-spacing: 0.544px;text-align: justify;text-transform: none;white-space: normal;word-spacing: 0px;text-size-adjust: auto;-webkit-text-stroke-width: 0px;text-decoration: none;line-height: 1.75em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 16px;letter-spacing: 0.5px;">另外，年终奖单独计税还存在“断档”区间。在这些区间内，税前奖金多的，扣完税到手后反而拿得少。比如丙年终奖拿了12000元，缴纳360元个税后到手11640元；丁年终奖拿了12300元，缴纳1050元个税后到手11250元。丁最终拿到的没有丙多。</span></section><section style="margin: 10px 8px;padding: 0px;outline: 0px;max-width: 100%;caret-color: rgb(51, 51, 51);color: rgb(51, 51, 51);font-family: -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 17px;font-style: normal;font-variant-caps: normal;font-weight: normal;letter-spacing: 0.544px;text-align: justify;text-transform: none;white-space: normal;word-spacing: 0px;text-size-adjust: auto;-webkit-text-stroke-width: 0px;text-decoration: none;line-height: 1.75em;text-indent: 2em;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="font-size: 16px;letter-spacing: 0.5px;"><strong style="margin: 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;"><span style="font-size: 16px;margin: 0px;padding: 0px;outline: currentcolor none 0px;max-width: 100%;color: rgb(0, 122, 170);box-sizing: border-box !important;overflow-wrap: break-word !important;">个税改革后，将工资薪金、劳务报酬等劳动性所得实行综合计税，避免了类似月度间波动造成的税负不公平现象。</span></strong>但国家充分考虑纳税人需求，为政策从单独计税转向合并计税设置了3年过渡期，也有助于企业安排更为合理的薪酬发放方式。</span></section><section style="white-space: normal;line-height: 1.75em;"><br/></section><p style="white-space: normal;line-height: normal;"><span style="font-size: 14px;color: rgb(136, 136, 136);">来源：中国证券报、中国政府网</span></p><p style="white-space: normal;line-height: normal;"><span style="font-size: 14px;color: rgb(136, 136, 136);">盐城晚报微信综合整理<strong> </strong></span></p></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section></section><link rel="stylesheet" href="http://www.320924.com/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_jzx" id="wcn_editor_css"/>
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