1, when the salary of the month in which the year-end bonus is paid is higher than 5,000 yuan, the year-end bonus tax deduction method is: year-end bonus * tax rate-quick deduction, and the tax rate is/12 as the corresponding tax rate of "taxable income".

2. When the monthly salary is less than 5000 yuan, the year-end bonus personal income tax = (year-end bonus -(5000- monthly salary)) * tax rate-quick deduction, and the tax rate is the year-end bonus -(5000- monthly salary) divided by 12 as the corresponding tax rate of "taxable income".

Personal income tax is the general name of legal norms that adjust the social relations between tax authorities and natural persons in the process of collection and management of personal income tax.

Personal income tax is a kind of income tax levied by the state on the income of its citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.

In China, taxpayers of individual income tax include both resident taxpayers and non-resident taxpayers. Resident taxpayers have the obligation to pay taxes completely, and must pay individual income tax on all their income from inside and outside China; Non-resident taxpayers pay individual income tax only on their income derived from China. On August 3, 20 18, the decision to amend the individual income tax law was passed, and the basic fee reduction standard was adjusted to 5,000 yuan per month. On April 1 day, 2020, State Taxation Administration of The People's Republic of China issued the tax guidelines for the annual settlement of comprehensive income of individual income tax in 20 19.

legal ground

Individual Income Tax Law of the People's Republic of China

Article 6 The scope of individual income as stipulated in the Individual Income Tax Law:

(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment.

(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.

(3) The term "income from remuneration for writing" refers to the income obtained by individuals from the publication of their works in the form of books, newspapers and periodicals.

(4) The term "income from royalties" refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.

(5) Operating income refers to:

1. The income obtained by individual industrial and commercial households from their production and business operations, and the investors of sole proprietorship enterprises and individual partners of partnership enterprises come from the income from the production and business operations of sole proprietorship enterprises and partnership enterprises registered in China;

2 individuals engaged in school, medical care, consulting and other paid service activities in accordance with the law;

3. Income obtained by individuals from contracting, leasing, subcontracting or subletting enterprises and institutions;

4 individuals engaged in other production and business activities.

(6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals who own creditor's rights and stock rights.

(7) Income from property leasing refers to income obtained by individuals from renting real estate, machinery and equipment, vehicles, boats and other property.

(8) The term "income from property transfer" refers to the income obtained by individuals from transferring securities, stock rights, share of property in partnership enterprises, real estate, machinery and equipment, vehicles and boats and other property.

(9) Accidental income refers to personal income from winning prizes, winning prizes, winning lottery and other accidental properties.

If it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities of the State Council.