Payment mentioned in the preceding paragraph includes cash payment, remittance payment, transfer payment, securities, physical objects and other forms of payment. "
Article 3 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Adjusting the Method of Calculating Individual Income Tax on Individuals Obtaining One-time Bonuses for the Whole Year (Guo Shui Fa [2005] No.9) stipulates: "In a tax year, this tax calculation method is only allowed to be used once by each taxpayer."
The Anhui Provincial Taxation Bureau of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) issued the question "Answers to Hot Questions 12366(202 1)", "The one-time bonus of the whole year is distributed twice in the same month. Can individual income tax be declared in the next month in a consolidated way?" The answer is as follows: "According to the individual income tax law, wages and salaries are calculated on a monthly basis, and the advance tax is withheld within the next month 15. Therefore, the annual one-time bonus of the same reward item distributed twice in the current month can be combined in the next month to declare individual income tax according to the method of separate taxation. If you get a one-time bonus for the whole year that does not belong to the same reward item in the same month, you can declare personal income tax without using a separate taxation method. "
Therefore, two situations are distinguished:
1. The year-end bonus will be paid in installments in the current month, and the annual one-time bonus tax calculation method can be combined in the next month;
2. If the year-end bonus is paid in monthly installments, the annual one-time bonus tax calculation method can only be selected for one month, and the bonuses paid in other months should be incorporated into the withholding income tax of the salary income of the current month.