由于国税发[2005]9号的年终奖计税方法存在数学缺陷——临界点税法盲区,导致纳税人税前奖金增加,税后收入反而大幅下降这种“得不偿失”的奇葩现象。自2005年1月1日实施以来,尽管被大众诟病,还经历过蹊跷的47号假公告事件,但年终奖计税方法依然如故。笔者认为,无论临界点盲区有多少生存理由还是扫盲有多么艰难,时至大力弘扬依法治税的今天,都该开始“扫盲”了。 As Guo Shui Fa [2005] No. 9 year-end bonus tax calculation methods exist mathematical defects - the critical point of the blind spot tax law, leading to taxpayers increased pre-tax bonuses, but after-tax income dropped significantly this “outweighs the benefits,” the wonderful phenomenon. Since January 1, 2005 since its implementation, although criticized by the public, but also experienced a false announcement of the 47th announcement, but the end of the year award tax method remains unchanged. The author believes that no matter how many living reasons for the critical point blind spots or how hard it is to literacy, when it is time to vigorously promote tax administration according to law, it is time to begin “literacy.”