There are two ways to declare personal income tax, namely, separate tax payment and comprehensive tax payment. Of course, the premise is that you get the year-end award. You don't have to choose without the year-end bonus!

Specifically, whether the annual bonus declared by individual income tax is paid separately or included in comprehensive income needs to be combined with salary analysis:

1, comprehensive tax calculation. If our monthly cumulative income is negative after deducting the cumulative deduction items, then we can choose to include it in comprehensive income. The simple understanding is that when we withheld and remitted the tax, we did not pay the tax in advance. At the same time, our annual bonus can be deducted from our deduction. In this case, the annual one-time bonus can be incorporated into the comprehensive income, which can save taxes. If our wage income is unstable, we need to calculate the total income and accumulated deduction for one year.

2. Separate taxation. If our accumulated monthly income is positive after deducting accumulated deductions and paying taxes in advance, we should choose to pay taxes separately.