Legal analysis: First, the annual one-time bonus is not incorporated into the monthly salary income, and the monthly separate taxation policy is extended to the end of 2023; The second is to extend the tax exemption policy that the annual income does not exceed 6.5438+0.2 million yuan and the tax needs to be paid back or the annual final tax payment does not exceed 400 yuan until the end of 2023; The third is to extend the separate taxation policy for equity incentives of listed companies to the end of 2022. The above policy is expected to reduce taxes 1 year 1 1000 billion yuan. According to the current progressive tax rate of personal income tax in China, you can enjoy a lower tax rate or increase the quick deduction under the way of separate taxation of year-end awards. That is, individuals divide the year-end bonus income by 12 months, determine the income amount according to the monthly tax rate table, and calculate the applicable tax rate and quick deduction respectively. If the company issues a year-end bonus of 1000 yuan, and only the lowest tax rate of 3% is applied when calculating individual tax separately, and 300 yuan tax is paid, then the actual year-end bonus is 9700 yuan. If this policy is not continued, many people's year-end bonuses will be taxed at a higher rate in the future.

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 collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with 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.