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奖金是职工收入的一个组成部分,合理的奖金发放方式可以减轻职工的税收负担。通常的发放方式主要有三种：(1)奖金按月平均发放,即单位将奖金按月发放,应计入到工资薪金中计算个人所得税；(2)奖金一次性发放,这是多数单位采用的发放方式,通常根据效益在年终一次性发放给职工；(3)将部分奖金作为月奖发放,即单位平时按月发放一部分奖金,在期末发剩余部分奖金。国家税务总局在《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》中规定,纳税人取得全年
Bonus is an integral part of workers’ income, and reasonable payment of bonuses can reduce the tax burden on employees. There are mainly three kinds of payment methods: (1) The bonus is distributed on an average monthly basis, that is, the unit pays the bonus on a monthly basis and should be included in the salary and salary to calculate the personal income tax; (2) The one-time payment of the bonus is used by most units (3) Part of the bonus will be paid as the monthly award, that is, the unit usually issues part of the bonus on a monthly basis and the remaining part of the bonus at the end of the period. State Administration of Taxation, "on the adjustment of individuals to obtain one-time bonuses such as the calculation of personal income tax method of notification >> stipulates that taxpayers made full year