全年一次性奖金,是指行政机关、企事业单位等扣缴义务人根据其全年经济效益和对雇员全年工作业绩的综合考核情况,向雇员发放的一次性奖金,包括年终加薪、实行年薪制和绩效工资办法的单位根据考核情况兑现的年薪和绩效工资。纳税人取得全年一次性奖金,单独作为一个月工资、薪金 One-time bonuses throughout the year refer to one-time bonuses paid to employees based on their annual economic benefits and the overall assessment of the employees’ annual work performance, including the year-end salary increase, The annual salaries and performance salaries paid by the units that implement the annual salary system and performance salary system according to the examination conditions. Taxpayers made annual bonuses, alone as a month’s wages and salaries