After 1.022 1.00, can the bonus paid by the company be taxed separately?

A: Yes. According to the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Continuing to Implement Preferential Policies for Individual Income Tax (Announcement No.42 of State Taxation Administration of The People's Republic of China of the Ministry of Finance, No.2021), from June 5438+0, 2022 to February 3, 2023, individual residents can continue to choose to enjoy the annual one-time bonus.

2. If I choose a separate tax policy for the annual one-time bonus, how should I tax my annual bonus?

Answer: When separate taxation is selected, the annual one-time bonus income is divided by 12 months according to the monthly comprehensive income tax rate table, the applicable tax rate and quick deduction are determined, and the taxable amount is calculated.

For example, Xiao Zhang won a bonus of 42,000 yuan at the end of the year and chose to enjoy the one-time bonus tax policy for the whole year. When calculating individual tax, the first 42,000 yuan is divided by 12 months to get 3,500 yuan; Secondly, from the monthly comprehensive tax rate table, the corresponding tax rate of 3,500 yuan is 10%, and the quick deduction is 210; Finally, multiply the bonus income by the tax rate and subtract the quick deduction to get the taxable amount. That is, 42,000×10%-210 = 3,990 yuan, and Zhang Quannian bonus should be taxed at 3,990 yuan.

3. The annual bonus can be taxed together with the comprehensive income, or separately according to the annual one-time bonus policy. Which tax method is more cost-effective?

A: When choosing a tax calculation method, I suggest that you choose a more favorable tax calculation method according to your own situation.

For example, Lao Li has an annual salary of 200,000 yuan and a bonus of 24,000 yuan at the end of the year. Assuming that he can enjoy three insurances and one gold and support the elderly, he can deduct * * * 44,000 yuan. How should he pay taxes in the annual settlement? There are two options. One is to combine the bonus of 24,000 yuan with the salary of 200,000 yuan. After deducting the expenses of 60,000 yuan (5,000 yuan per month) and 44,000 yuan, the taxable income is 6,543,800 yuan. According to the annual tax rate table of comprehensive income, the taxable income is120000×10%-2520 = 990. Second, the bonus of 24,000 yuan is taxed separately. The year-end bonus should be taxed in 720 yuan. After deducting 60,000 yuan and 44,000 yuan from the salary of 200,000 yuan, the tax payable is 96,000×10%-2520 = 7,080 yuan, and the total tax payment is 7,800 yuan. The tax difference between the two methods is 1680 yuan, so it is more cost-effective for Lao Li to choose to pay taxes separately.

For example, Xiao Zhang's annual salary is 6.5438+0.2 million yuan, and the bonus at the end of the year is 60,000 yuan. Assuming that he can enjoy three insurances and one gold, he can deduct 40 thousand from his pension. In the final accounts of the year, if Xiao Zhang chooses to pay the annual bonus separately, the year-end bonus should be taxed at 60,000×10%-210 = 5,790 yuan, and the salary120,000 yuan should be taxed at 20,000× 3% = 600 yuan, with a total tax of 6,390 yuan; If Xiao Zhang combines the year-end bonus with the daily salary, after deducting the expenses of 60,000 yuan and 40,000 yuan, the tax payable is 80,000×10%-2,520 = 5,480 yuan. Therefore, Xiao Zhang incorporated the year-end bonus into the comprehensive income tax and paid less tax.

In the specific operation, you can log in to the mobile phone tax APP and choose the combined tax payment method or the separate tax payment method respectively. The tax APP will automatically calculate the results and compare which one is cost-effective.

4. If it is more cost-effective to combine the annual bonus with the comprehensive income, but I choose to calculate the tax separately when paying the annual bonus, what can I do to change it to consolidated tax?

A: You can use the mobile tax APP to realize the annual tax settlement. The specific operation is: in the "Selection of bonus tax calculation method" under the "salary" of the declaration form, you can choose to merge the one-time bonus with separate tax into the comprehensive income.

5. What is the annual settlement time range? When can taxpayers make an appointment to pay taxes?

A: The time of 202 1 is from March 1 day to June 30th, 2022. The cycle spans 4 months and can be processed 24 hours a day. Taxpayers have plenty of time to pay taxes, so there is no need to hurry up a few days ago.

Taxpayers who need to make annual settlement between March 1 and March 15 can log in to the mobile personal income tax APP from 6 am to 22 pm every day from February 16 to March 15 to make an appointment. The operation steps of booking are very simple, and the related functions will be launched on February 16, when we will release the operation guide simultaneously.

6. What should I do if the taxpayer wants to make an appointment for the remittance on March 2nd, but fails to make an appointment?

A: Taxpayers don't have an appointment before March 2, so don't worry. They can make another appointment or not. After March 16, you can directly log in to the mobile personal income tax app or webpage for settlement and payment declaration. If the taxpayer is really in a hurry and has not made an appointment to the right date, he can also go directly to the tax service hall of the competent tax authority.

7. Taxpayers didn't notice that they could make an appointment to pay taxes until March when the settlement period of 1 began. Is it too late to make an appointment at this time?

A: From March 1 day to March 15, taxpayers can still make an appointment to pay taxes through the mobile personal income tax app and choose any unexpired date. Of course, taxpayers can also directly log in to the mobile personal income tax APP or webpage for final declaration after March 16, without making an appointment.

8. The work unit informs the taxpayer to handle the annual final settlement in early April. Do taxpayers still need an appointment?

A: In order to guide taxpayers to handle the annual final settlement in a reasonable and orderly manner and improve the taxpayer's handling experience, the tax authorities will inform taxpayers in stages to handle it within a certain period of time. Therefore, if the unit has informed the taxpayer of the specific processing time, it is recommended to handle it within the corresponding time period in order to enjoy high-quality tax service. If taxpayers really need to declare at the initial stage of final settlement (March 1 to March 15), they can also make an appointment to pay taxes through the mobile personal income tax app.

9. Under what circumstances can I enjoy the policy of paying comprehensive income without foreign exchange settlement?

Answer: Those who meet one of the following two conditions can enjoy the policy of exemption from settlement and payment: First, they need to be settled annually, but the comprehensive income for the whole year does not exceed 1.2 million yuan; Second, the annual amount of tax payment shall not exceed that of 400 yuan.

Need to be reminded that the premise of exemption from annual settlement is that personal income tax has been withheld and remitted according to law. If there is no withholding or inaccurate withholding, you cannot enjoy the annual settlement exemption policy.

10. How can I easily know whether I meet the exemption conditions for annual settlement of comprehensive income?

A: The most intuitive and convenient way is to log in to the mobile phone tax APP after the annual settlement and payment starts, and click to handle the annual settlement and payment of comprehensive income. According to the guidance, check, confirm or supplement your comprehensive income and deduction, the system can help you calculate the difference between the annual withholding tax and the taxable amount. If the annual income does not exceed 6.5438+0.2 million yuan, the amount of supplementary tax does not exceed that of 400 yuan, and the prepaid tax is consistent with the annual taxable amount, as long as one of them is met, there is no need for annual settlement.

Of course, if the tax paid in advance is more than the tax payable, you can apply for tax refund; If the annual income is more than 6,543,800 yuan+200,000 yuan, and the tax amount is greater than that of 400 yuan, the tax shall be paid annually.