Legal subjectivity:

1. Calculation method of personal income tax for 2022 year-end bonus: the one-time annual bonus obtained by the taxpayer between January 1, 2022 and December 31, 2022 , you can not incorporate it into the current year's comprehensive income, divide the total amount of the bonus by the amount for 12 months, determine the applicable tax rate and quick calculation deductions according to the monthly comprehensive income tax rate table, and calculate the tax separately to avoid some taxpayers due to one-time expenses throughout the year. The applicable tax rate increases after bonuses are incorporated into comprehensive income. The following is the tax rate table for year-end bonuses in 2022: 1. If the income tax payable for the whole month does not exceed 3,000 yuan, the applicable tax rate is 3%, and the quick calculation deduction is 0; 2. If the income tax payable for the whole month exceeds 3,000 yuan, the applicable tax rate shall not exceed 3,000 yuan. If the income tax is 12,000 yuan, the applicable tax rate is 10%; the quick calculation deduction number is 210; 3. If the income tax payable for the whole month exceeds 12,000 yuan and does not exceed 25,000 yuan, the applicable tax rate is 20%; the quick calculation deduction number is 1,410; 4. The income tax payable for the whole month is 20%; the quick calculation deduction number is 1,410 yuan; If the income tax amount exceeds 25,000 yuan and does not exceed 35,000 yuan, the applicable tax rate is 25%; the quick calculation deduction amount is 2660; 5. If the income tax payable for the whole month exceeds 35,000 yuan and does not exceed 55,000 yuan, the applicable tax rate is 30%; the quick calculation deduction amount 4410; 6. If the income tax payable for the whole month exceeds 55,000 yuan and does not exceed 80,000 yuan, the applicable tax rate is 35%; the quick calculation deduction is 7160; 7. If the income tax payable for the whole month exceeds 80,000 yuan, the applicable tax rate is 45%; Quick calculation deduction is 15160; for example, employee A’s year-end bonus is 10,000 yuan, then 10,000÷12=833.33 yuan, the income tax payable for the whole month is less than 3,000 yuan, the applicable tax rate for employee A is 3%, and the income tax to be paid is 10,000 *3%=300 yuan; for example, employee B’s year-end bonus is 60,000 yuan, then 60,000÷12=5,000 yuan, the income tax payable for the whole month is between 3,000 yuan and 12,000 yuan, and the applicable tax rate for employee B is 10%. The income tax that needs to be paid is 60,000*10%-210=5,790 yuan. 2. Applicable personal income tax rate Applicable tax rate: Personal income tax stipulates three different tax rates according to different tax items: 1. Wage and salary income are subject to a 7-level excess progressive tax rate, and the tax is calculated based on the monthly taxable income. . The tax rate is divided into levels according to the individual's monthly salary and salary taxable income. The highest level is 45%, the lowest level is 3%, and the final level is 7. 2. The production and operating income of individual industrial and commercial households and enterprises and institutions are subject to a five-level excess progressive tax rate. The production and operating income of individual industrial and commercial households and the annual taxable income from contracted operations and leasing operations of enterprises and institutions are applicable to annual calculations and monthly prepayment of taxes. The lowest level is 5%, and the highest level is 5%. Level one is 35%, ***level 5. 3. Proportional tax rate. Personal income tax is levied on individual income from royalties, remuneration for services, royalties, interest, dividends, dividends, income from property leasing, income from property transfer, incidental income and other income on a case-by-case basis, and a proportional tax rate of 20% is applicable. . Among them, a 20% proportional tax rate is applied to income from author remuneration, and a tax reduction of 30% is applied to the taxable amount; for labor remuneration income with extremely high one-time income, in addition to being taxed at 20%, the taxable income exceeds 20,000 yuan to For the portion of 50,000 yuan, an additional 50% of the tax payable will be added after calculating the tax payable in accordance with the tax law; for the portion exceeding 50,000 yuan, an additional 100% will be levied. The law is objective:

Article 2 of the "Individual Income Tax Law of the People's Republic of China" The following personal income shall be subject to personal income tax: (1) Income from wages and salaries; (2) Income from remuneration for labor services ; (3) Income from royalties; (4) Income from royalties; (5) Income from operations; (6) Income from interest, dividends, bonuses; (7) Income from property leasing; (8) Income from property transfer; (9) Incidental income. When a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; when a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, the personal income tax shall be calculated on a monthly or itemized basis. Calculate personal income tax. Taxpayers who obtain income from Items 5 to 9 of the preceding paragraph shall calculate personal income tax respectively in accordance with the provisions of this Law.