A lot of people know that the annual tax one-off bonus separate tax preferential policy up to is2021years12month31Day, since2022years1month1From date on, the annual one-time bonus obtained by individual residents shall be incorporated into the comprehensive income of the year to calculate and pay individual income tax. But this year's new Treasury Announcement of the State Administration of Taxation on the Extension of the Annual One-time Bonus and other Preferential Policies of Individual Income Tax (Ministry of Finance Announcement of the State Administration of Taxation2021Annual regulation42The policy was extended to2023years12month31Day.

Let's take an example, such as Xiaohong,2021Deduction of three social insurance and one fund and exemption of annual salary (5000Yuan), etc., the taxable income is18Wan, the year-end bonus is expected to be3Ten thousand.

If Xiao Ming declares separately, the individual income tax needs to be paid as follows:

1, salary:180000×20%-16920=19080

2, year-end bonus:30000×3%=900

In total:19980Yuan.

However, if Xiaohong chooses to include her comprehensive income in the consolidated declaration, the individual income tax needs to be paid as follows:

(180000+30000)×20%-16920=25080yuan

As you can see, the second way will make Xiaohong pay more personal income tax25080-19980=5100yuan

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