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本文通过将全年一次性奖金与每月工资奖金分别适度调高或者调低的办法来达到税负最小化,实现合理避税、降低企业成本的目的。
In this paper, the tax burden is minimized and the tax avoidance is reasonable and the cost of the enterprise is reduced by adjusting the annual one-time bonus and monthly salary bonus moderately or separately.