1987年的奖金税政策,由于国务院、财政部的一些新规定而发生重大变化。为了便于读者了解,现将变化的主要内容介绍如下。一、奖金税的税率发生了变化1987年以前的奖金税(包括国营企业奖金税、集体企业奖金税和事业单位奖金税,下同)税率规定为:纳税单位全年发放的应纳税奖金总额超过规定的免税限额1个月标准(基本、下同)工资以内的部分,税率为30%;超过免税限额1～2个月标准 The 1987 bonus tax policy has undergone major changes due to some new regulations of the State Council and the Ministry of Finance. In order to facilitate the reader to understand, the main content of the change is as follows. First, the tax rate of bonus tax changes Tax incentives before 1987 (including state-owned enterprise bonus tax, the collective enterprise bonus tax and business unit bonus tax, the same below) provides: taxpayers annual total taxable bonuses paid more than Tax exemption limit of 1 month standard (basic, the same below) within the wage part of the tax rate of 30%; more than the duty-free limit of 1 to 2 months standard