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The calculation of corporate income tax year-end awards?

If I was paid in February year-end awards, monthly wage in the end to fill in a few month, December, January or February? Can you give an example ah! Thank you!

Posted on 2014-07-28 00:36:53

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To explain how the calculation, monthly wages (as distinct from the annual salary system) calculated the year-end awards to pay personal income tax: 1, calculate the monthly bonus prize money = / 12 months, 2, and then find the corresponding adaptation rate; 3 , and then end of the year award * adaptation rate; example: a person end of the year award 5,000 yuan, a monthly prize money = 5000/12 = 417 (yuan); 2, find the corresponding adaptation rate is 5%; 3 is due by personal Income tax = 5000 * 5% = 250. State Administration of Taxation on the taxpayer to obtain tax annual bonus is not taxable personal income tax revenue Issues Concerning Guo Shui Han [2005] No. 715, Beijing Local Taxation Bureau: You Board "annual bonus units on the burden of tax calculation The instructions "(Beijing rent a [2005] No. 278) has been received. The study, approved as follows: First, under the "State Administration of Taxation on personal income tax issued the notice required under a number of issues" (Guo Shui Fa [1994] No. 089) the provisions of Article XIV, no taxes are translated into annual bonus taxable personal income tax bonus of specific methods: (a) in accordance with the annual bonus exclusive of tax revenue divided by the quotient of 12, find the appropriate tax rate and quick deduction A A; (b) the full tax In a one-time bonus income = (not included in the annual bonus income - quick deduction A) \u6885 (1 - tax rate A); (c) the annual bonus by tax revenue divided by the quotient of 12, re- Find the applicable tax rate and quick deduction B B; (iv) Tax payable = income tax of the annual bonus rate for B-quick deduction \u8133 B. Second, if the taxpayer made annual bonus not included in the monthly income of wage and salary income, lower than the cost of tax deduction provisions, should be first annual bonus not included wage and salary income minus the monthly fee is lower than the tax law the difference between the deduction, then deal with in accordance with the provisions of this Article. Third, corporate income tax and personal income tax under the current provisions, corporate income tax, sole proprietorship and partnership enterprises, individual businesses and for individuals to pay personal income tax, shall not be deducted before the income tax. State Administration of Taxation \u923C?\u923C?\u6D5C\u65BF\u52FE \u6D93\u51A9\u6E40 \u6D93\u51A9\u68E9 Cc: the provinces, autonomous regions, municipalities and municipalities Local Taxation Bureau.

2014-07-28 00:36:53