Legal analysis: separate tax calculation method for year-end bonus: 1. Open the withholding end of natural person electronic tax bureau and click comprehensive income. 2. Enter the annual one-time bonus income. Remember that the salary income here is undeclared. If it is declared in the wage income, it is linked to the wage declaration method and is not taxed separately. Directly increase the amount of year-end awards. Of course, it can also be imported in bulk here. 3. After completing the form, enter the main interface and click Tax. 4. It can be seen that the system automatically calculates the year-end bonus tax, which is consistent with manual calculation. No problem, just click declare withholding. Individual income tax year-end bonus is taxed separately: the year-end bonus is not incorporated into the comprehensive income of the current year, and the income tax is calculated by dividing the annual one-time bonus income obtained by individuals by 12 months, and the comprehensive income tax rate table after monthly conversion. Choosing this tax method is actually a preferential tax policy. For ordinary wage earners, choosing this tax payment method will generally pay less taxes.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.