国家税务总局最近就个人取得一次性奖金收入征收个人所得税计算方法下发了《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[2005]9号),对原有的政策进行了调整。国家税务总局下发“9号文件”的初衷是为合理解决个人取得全年一次性奖金征税问题, The State Administration of Taxation recently issued a “Notice on Adjusting Individual Income Tax Methods for Individuals to a One-off Bonus for One Year” (Guo Shui Fa [2005] No. 9) issued by the State Administration of Taxation on the calculation method of personal income tax levied on individual income from one-time bonuses. The original policy was adjusted. The original intention of the State Administration of Taxation to issue the “Document No. 9” is to reasonably solve the issue of taxation of one-off bonuses that individuals have obtained throughout the year,