年终奖计税方式比较
比较符合条件的一次性奖金单独计税和并入综合所得后的全年税额,保留未用完的年度扣除。
预填内容仅为演示参数,不是您的实际资料或当前地区费率;计算前请替换。
计算方法与来源
并入:对收入额 + 奖金 − 全部扣除应用年度累进税表。单独:普通年度税额 + 奖金 × 适用月税率 − 月速算扣除数。
方法核对日期:2026-09-08
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{"fields":[{"key":"year","label":["适用纳税年度","Tax year"],"type":"number","value":2026,"min":2023,"max":2027,"step":1},{"key":"income","label":["全年综合所得收入额(不含本奖金、扣除前)","Annual comprehensive income amount, excluding bonus"],"type":"number","value":180000,"min":0,"max":1000000000,"step":"any"},{"key":"deductions","label":["全年全部扣除(含 60000 元基本减除费用)","All annual deductions, including basic 60,000"],"type":"number","value":90000,"min":0,"max":1000000000,"step":"any"},{"key":"bonus","label":["本次符合条件的全年一次性奖金","Qualifying annual bonus"],"type":"number","value":36000,"min":0,"max":1000000000,"step":"any"}],"title":["年终奖计税方式比较","Annual Bonus Tax Comparison"],"engine":"bonus-tax","scope":["仅中国税收居民符合规定的一次性奖金,每年单独计税最多一次。劳务、稿酬等应先按法定口径算收入额;不处理非居民、股权激励或其他特殊优惠。","Qualifying PRC-resident annual bonuses only, separate treatment at most once per year. Other income must already use its statutory income basis. Nonresidents and special incentives excluded."]}