摘要
修改后的新个人所得税法于2011年9月1日起施行。全年一次性奖金的计税办法容易导致税负不合理,出现税额的增量超过奖金增量的不合理现象。单位在发放奖金时,有必要合理地筹划奖金发放的数额和方式,避开奖金发放数额的异常区间,制定工资与奖金最佳组合方案。
The new individual income tax law has been put into force since September 1,2011.The tax method of one-time annual bonus is likely to generate non-reasonable tax burden,and lead to the unreasonable situation of tax increment exceeding the bonus increment.It is necessary to plan reasonably the amount and ways of bonus payment with the purpose of avoiding abnormal intervals of bonus amounts,and make a best combination scheme for salary and bonus.
出处
《广西财经学院学报》
2012年第2期79-83,共5页
Journal of Guangxi University of Finance and Economics
