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财政部《关于征收奖金税、工资调节税有关问题的通知》(以下简称《通知》)对奖金税的税率作了调整,过去一些介绍奖金税计算方法的文章中推导的公式,已不适用。随着国家经济形势的发展,今后税率的变动仍不可避免。若能找到一种适应税率变化的通用公式,即使改变新税率,仍可方便地进行奖金税的计算,那将是十分有益的。笔者最近对这一问题作了些粗浅探讨,现介绍供参考。一、按《通知》中的公式计算奖金税的方法。为了便于理解和验证通用公式,先按《通知》中的方法,进行计算。
The Ministry of Finance (MOF) has adjusted the tax rate of bonus tax on the “Issues Concerning the Collection of Bonus Taxes and Wage Adjustment Taxes” (the “Notice”). The formulas derived from the articles introducing bonus tax calculation in the past have not been applied. With the development of the country’s economic situation, changes in the tax rate in the future are still inevitable. It would be useful to find a general formula that accommodates changes in tax rates, and to easily calculate the bonus tax even if the new tax rate is changed. I recently made some superficial discussions on this issue, are introduced for reference. First, according to “notice” in the formula to calculate the bonus tax method. In order to facilitate the understanding and verification of common formula, according to “notice” in the method of calculation.