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按现行制度规定,各单位凡全年发放奖金总额超过国家规定的免税限额,均应按照规定的税率计算交纳奖金税。但目前有不少财会人员对应纳奖金税计算公式的理解还不尽统一,尤其对公式中“速算扣除系数”的确定方法还不明确,造成运用上的盲目性,以致有人在免税月数发生变化的情况下,仍以变化前所确定的“速算扣除系数”为依据,导致计算结果错误,给会计核算带来
According to the current system, each unit shall pay the bonus tax in accordance with the prescribed tax rate when the total amount of bonuses distributed throughout the year exceeds the exemption limit prescribed by the state. However, there are quite a few financial accountants’ understanding of the formula for calculating the bonus tax. However, the method of determining the “quick deduction coefficient” in the formula is not clear yet, which leads to the blindness in application. As a result, The number of changes in the case, is still determined before the change of “quick deduction coefficient ” as the basis, resulting in the calculation error, bring accounting