摘要
本文简要分析年终一次性奖金在个人所得税计算时的临界点,并进一步分析在考虑个人所得税临界点的前提下,如何进行纳税筹划。
This paper analyzes the critical point of the one-time bonus at the end of the year when calculate the personal income tax,and makes further analysis on how to make tax planning,under the premise of considering the critical point of the personal income tax.
出处
《价值工程》
2011年第8期143-144,共2页
Value Engineering
关键词
个人所得税
年终奖
临界点
纳税筹划
personal income tax
award at the end of the year
critical point
tax planning
