announcement
medium
2023-08-28
Announcement of the Ministry of Finance and the State Taxation Administration on Extending the Individual Income Tax Policy for Year-End Bonuses
财政部 税务总局关于延续实施全年一次性奖金个人所得税政策的公告
财政部
mof
This announcement extends the preferential individual income tax treatment for annual one-time bonuses, allowing taxpayers to choose between separate taxation or inclusion in comprehensive income, effective from 2024 to 2027.
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财政部 税务总局公告2023年第30号<br>
为进一步减轻纳税人负担，现将全年一次性奖金个人所得税政策公告如下： <br>
一、居民个人取得全年一次性奖金，符合《国家税务总局关于调整个人取得全年一次性奖金等计算征收个人所得税方法问题的通知》（国税发〔2005〕9号）规定的，不并入当年综合所得，以全年一次性奖金收入除以12个月得到的数额，按照本公告所附按月换算后的综合所得税率表，确定适用税率和速算扣除数，单独计算纳税。计算公式为： <br>
应纳税额＝全年一次性奖金收入×适用税率－速算扣除数 <br>
二、居民个人取得全年一次性奖金，也可以选择并入当年综合所得计算纳税。 <br>
三、本公告执行至2027年12月31日。 <br>
特此公告。 <br>
附件：按月换算后的综合所得税率表 <br>
财政部 税务总局 <br>
2023年8月18日
Topics
tax policy
individual income tax
year-end bonus
Metadata
| Publisher | 财政部 |
| Site | mof |
| Date | 2023-08-28 |
| Category | major_policy |
| Policy Area | 个人所得税 |
| CMS Category | 政策发布 |
Verification
References (2)
| cent 国税发〔2005〕9号 | formal |
| cent 国家税务总局关于调整个人取得全年一次性奖金等计算征收个人所得税方法问题的通知 | named |
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