The tax payment method of the annual one-time bonus is to include the annual one-time bonus in the personal salary income to pay taxes. The taxable income is the balance after deducting expenses of 60,000 yuan from the income in each tax year, special deductions, special additional deductions and other deductions determined according to law. The applicable tax rate is an excessive progressive tax rate of 3% to 45%.

Legal objectivity:

According to the Notice of State Taxation Administration of The People's Republic of China on Adjusting the Method of Calculating and Collecting Individual Income Tax for Individuals Obtaining Annual One-time Bonus (Guo Shui Fa [2005] No.9), the one-time bonus and year-end salary increase paid to employees by administrative organs, enterprises and institutions according to their annual economic benefits and comprehensive assessment of employees' annual work performance, as well as the annual salary and performance salary cashed by units implementing annual salary system and performance salary method according to the assessment, will be fully allocated to 12 months according to the income. There are two specific tax cases: Case 1: If an individual gets a one-time bonus for the whole year and his salary income in the month when he gets the bonus is higher than (or equal to) the expense deduction (3,500 yuan) stipulated in the tax law, divide the one-time bonus for the whole year by 12 months, find out the corresponding tax rate and quick deduction according to the obtained amount, and then use the bonus amount × tax rate-quick deduction to get the final tax amount to be paid; Tax payable = annual one-time bonus × tax rate-quick deduction. Example: Xiao Chen's year-end bonus is 24,000 yuan, and his monthly salary is 5,000 yuan. When 24,000 is divided by 12, the applicable tax rate corresponding to its quotient of 2000 is 10%, the quick deduction is 105, and the taxable amount of year-end bonus is 24,000×10%-105 = 220. Taxable amount of wages and salaries in the current month = (5000-3500) ×10%-105 = 45 (yuan), and the personal income tax payable by the taxpayer in the current month * * * =2295+45=2340 (yuan). Case 2: If an individual gets a one-time bonus for the whole year and his salary and salary income in the month when he gets the bonus is lower than the expense deduction stipulated in the tax law, then he needs to add the salary and the one-time bonus for the whole year, subtract 3,500 yuan, and then divide it by 12 months to find out the corresponding tax rate and quick deduction, and then use this amount × tax rate-quick deduction to get the tax amount to be paid. Taxable amount of annual one-time bonus = annual one-time bonus -(3500- monthly salary); Tax payable = taxable amount of annual one-time bonus × tax rate-quick deduction. Example: Xiao Chen's year-end bonus is 1 10,000 yuan, and the monthly salary is 3,000 yuan, so 10000-(3500-3000)=9500. Divide 9500 by 12, and its quotient is 79 1.66. Personal income tax is no longer paid for the income from wages and salaries in the current month because the expense deduction standard is less than 3,500 yuan. The taxpayer's personal income tax for the current month is 285 yuan.