现行的个人所得税制度中工资、薪金所得和年终一次性奖金的计税方法存在的差异,使得不同的工资、奖金组合对个人税后收益的影响不同。故在此进行探讨,以达到总体税负最小化、保障纳税人合法权益的目标。年终奖的发放对企业来说不仅是对其员工全年表现的一种认可,更是其激励员工的一种方式。但是,从现行的全年一次性奖金的计算办法来看,不同的发放方法可能会使其最终的税负有很大差别,甚至会出现“税收盲区”现象。所以,为了达到年终奖发放的最终目的并保证员工的利益最大化,就需要对全年一次性奖金的分配进行全面、合理的税收筹划。假定企业给予员工的全年一次性奖金和月工资总额是一 The differences in the existing taxation methods for salaries, salaries and year-end bonuses make different salaries and bonus combinations have different effects on individual after-tax profits. Therefore, it is discussed here to achieve the objective of minimizing the overall tax burden and safeguarding the legitimate rights and interests of taxpayers. The issuance of year-end awards is not only an acknowledgment of the performance of its employees throughout the year, but also a way of motivating employees. However, judging from the current annual one-time bonus calculation method, different payment methods may make a big difference in the final tax burden, and even appear the phenomenon of “blind spots for taxation.” Therefore, in order to achieve the ultimate goal of issuing year-end awards and to ensure the maximum benefits to employees, it is necessary to conduct a comprehensive and reasonable tax planning on the distribution of annual one-time bonuses. Assume that the annual bonus paid by the enterprise to employees and the total monthly salary are one