"Notice of the State Administration of Taxation on Adjusting the Calculation and Collection of Personal Income Tax on Individuals Obtaining One-time Annual Bonuses"? (Guo Shui Fa [2005] No. 9):

II. If a taxpayer obtains a one-time bonus for the whole year, it will be taxed separately as one month's wages and salary income. According to the following tax calculation methods, the withholding agent will withhold and pay the bonus when it is distributed:

(1) First, The annual one-time bonus received by the employee within the current month is divided by 12 months, and the applicable tax rate and quick calculation deduction are determined based on the quotient.

If in the month when the year-end one-time bonus is issued, the employee’s salary and salary income for that month is lower than the expense deduction amount stipulated in the tax law, the annual one-time bonus should be reduced by the “employee’s salary and salary income and expense deduction amount for that month” The balance after the "difference" shall be determined according to the above method to determine the applicable tax rate and quick calculation deduction for the annual one-time bonus.

(2) The annual one-time bonus received by an employee within the same month will be taxed according to the applicable tax rate and quick calculation deduction determined in item (1) of this article. The calculation formula is as follows: 1. If the employee If the salary income of the current month is higher than (or equal to) the expense deduction amount stipulated in the tax law, the applicable formula is:?

The tax payable = the employee’s one-time annual bonus in the current month × the applicable tax rate – the quick calculation deduction 2 .If the employee’s salary and salary income for the current month is less than the expense deduction amount stipulated in the tax law, the applicable formula is:?

Tax payable = (the employee received a one-time annual bonus for the month - the employee’s salary and salary income and expenses for the current month (Difference of deductions)

? The adjusted 7-level excess progressive tax rate starting from September 1, 2011:

Full month taxable income tax rate? Quick calculation deduction amount (yuan)

Not more than 1,500 yuan? 3%? 0

More than 1,500 yuan to 4,500 yuan 10% ? 105

More than 4,500 yuan to 9,000 yuan? 20% 555

More than 9,000 yuan to 35,000 25%? 1005

More than 35,000 yuan to 55,000 yuan? 30%? 2755

More than 55,000 yuan to 80,000 yuan 35%? 5505? Part exceeding 80,000 yuan? 45% 13505 ?

According to the above regulations, the year-end bonus is 16,500 yuan, 16,500÷12=1,375 yuan, which does not exceed 1,500 yuan?, personal income tax should be paid:

16500×3%-0= 495 yuan