Excuse me, what is the specific content of the statutory tax preference for individual income tax only once a year?

Notice of State Taxation Administration of The People's Republic of China Municipality on Adjusting the Individual Income Tax Collection Methods for Individuals Obtaining Annual One-time Bonuses.

DocumentNo.: Guo Shui Fa No.009 of 2005, Date of Release: 0 1, Status: Effective in 2005.

Guo Shui Fa [2005] No.9

Local tax bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, and all units in the bureau:

In order to reasonably solve the taxation problem of individual annual one-time bonus, through research, the relevant measures for adjusting individual income tax collection are hereby notified as follows:

1. The annual one-time bonus refers to the one-time bonus paid to employees by withholding agents such as administrative organs, enterprises and institutions according to their annual economic benefits and comprehensive assessment of employees' annual work performance. ?

The above-mentioned one-time bonus also includes the year-end salary increase, annual salary and performance salary issued by the unit that implements the annual salary system and performance salary method according to the assessment situation. ?

2. Taxpayers who receive a one-time bonus for the whole year shall calculate and pay taxes as one month's salary and salary income respectively, and the withholding agent shall withhold and remit it according to the following tax calculation methods when paying:?

(1) Divide the annual one-time bonus obtained by employees in the current month by 12 months, and determine the applicable tax rate and quick deduction according to their quotient. ?

If, in the month when the year-end one-time bonus is issued, the employee's wage income in that month is lower than the expense deduction stipulated in the tax law, the applicable tax rate and quick deduction of the annual one-time bonus shall be determined according to the above method. ?

(2) The annual one-time bonus obtained by individual employees in the current month shall be taxed according to the applicable tax rate and quick deduction determined in Item (1) of this article, and the calculation formula is as follows:

1. If the employee's salary income in the current month is higher than (or equal to) the expense deduction stipulated in the tax law, the applicable formula is:?

Taxable amount = employee's one-time bonus in the current month × applicable tax rate-quick deduction?

2. If the employee's salary income in the current month is lower than the expense deduction stipulated in the tax law, the applicable formula is:?

Taxable amount = (employees get a one-time bonus in the current month-the difference between employees' salary income and expenses deduction in the current month) × applicable tax rate-quick deduction?

Three, in a tax year, for each taxpayer, the tax method is only allowed to be used once. ?

Four, the implementation of the annual salary system and performance pay units and individuals to achieve year-end cash annual salary and performance pay according to the second and third of this notice. ?

5. All bonuses obtained by employees except the one-time bonus for the whole year, such as half-year bonus, quarterly bonus, overtime bonus, advanced bonus, attendance bonus, etc. , should be combined with the salary and salary income of the month, and pay personal income tax according to the tax law. ?

Six, for individuals who have no domicile to obtain the bonuses mentioned in Article 5 of this notice, if they have no tax obligation in China in the current month, or if they work in China for less than one month due to entry and exit reasons in the current month, they will still pay taxes according to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Tax Payment of Bonuses Obtained by Individuals without Domicile in China (Guo Shui Fa [1996]183). ?

Seven, this notice shall be implemented as of June 2005 1 day. Where the previous provisions are inconsistent with this notice, the provisions of this notice shall prevail. The Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Taxation of Bonuses Obtained by Individuals with Residence in China (Guo Shui Fa [1996] No.206) and the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on How to Calculate Individual Income Tax after the Trial Annual Salary System (Guo Shui Fa [1996] 107) shall be abolished at the same time.

State Administration of Taxation (SAT)

2005 1 month 2 1 day

Example:

Li Si's year-end bonus is 120000, so the tax rate of his annual one-time bonus (year-end bonus) is determined as follows:

120,00012 =110,000 (yuan)

Because 5000

Taxable amount =120,000× 20%-375 = 23,625 (yuan)

Answer over!

Personal income tax is calculated normally for the current month's salary!

For "if the employee's wage income in the current month is lower than the expense deduction stipulated in the tax law of the current month when the year-end one-time bonus is issued, the applicable tax rate and quick deduction of the annual one-time bonus shall be determined according to the above method."

Example:

Mr. Wang, an employee of an enterprise in Beijing, earned 65,438+February in 200x, and 200 yuan received a quarterly bonus of 6,000 yuan at the end of the year.

1, the quarterly bonus should be combined with the salary and salary tax of the current month:

500+200=700

2. Divide the annual one-time bonus by 12 months to determine the tax rate.

5% tax rate applies to 6000/ 12 = 500!

3. The monthly salary 700 yuan is less than 2000 yuan (Beijing expense deduction standard).

Taxable amount =

6000-(2000-700) = 4700 yuan

Taxable amount = 4700 * 5% = 235

Answer over! Landlord, I work so hard, so I get extra points ~ haha