摘要
本文讨论了我国现行七级累进税率税法下的全年一次性奖金的最优方案,揭示了全年一次性奖金发放中的湮灭数,通过数学证明得到了最优方案的判别原则,给出最优方案的分段显式表示,将最优方案归纳成方便财务人员使用的数据表格形式.
According to current tax law,China applies seven progressive tax brackets to the different amount of individual income. This paper finds the optimal allocation scheme for annual bonus,and reveals annihilated bonus. The juding rules of the optimal allocation scheme are obtained by mathematical proofs,and the explicit piecewise expressions for the optimal allocation scheme are provided,also a table on the optimal allocation scheme is drawn.
作者
王晓明
朱一心
Wang Xiaoming;Zhu Yixin(School of Mathematical Sciences,Capital Normal University,Beijing 100048)
出处
《首都师范大学学报（自然科学版）》
2018年第4期4-14,共11页
Journal of Capital Normal University：Natural Science Edition
关键词
全年一次性奖金
当月奖
最优方案
个人所得税
应纳税金
税后所得
湮灭数
annual bonus
month bonus
the optimal allocation scheme
individual income tax
tax
after-taxincome
annihilated bonus.
