發布(bu)時(shi)間：2013-11-20 09:27:50
點(dian)擊數：98188 次
歲末(mo)年初，圍繞提前離職所產生(sheng)的年終(zhong)(zhong)獎(jiang)爭議也日漸增多。到底(di)什(shen)么是(shi)年終(zhong)(zhong)獎(jiang)？年底(di)雙薪就是(shi)年終(zhong)(zhong)獎(jiang)嗎？什(shen)么條件下該(gai)拿年終(zhong)(zhong)獎(jiang)……這些疑(yi)問(wen)成為許多單(dan)位和員工(gong)頗(po)為困惑的問(wen)題。
年終(zhong)雙薪就是年終(zhong)獎(jiang)嗎(ma)
由(you)于(yu)目前年(nian)(nian)終雙(shuang)薪是(shi)較為普遍(bian)的一(yi)種年(nian)(nian)終獎發(fa)放形式，許多人(ren)便簡(jian)單地(di)把“年(nian)(nian)終雙(shuang)薪”和(he)“年(nian)(nian)終獎”等同起來，從(cong)法律角(jiao)度來講這是(shi)一(yi)種誤讀。
雖然“年終(zhong)雙(shuang)薪”和“年終(zhong)獎(jiang)”都屬于廣義上(shang)的勞動(dong)報酬，但兩者界限卻很明顯：
“年(nian)終雙薪(xin)”是(shi)指年(nian)底最后一個(ge)月發(fa)放(fang)兩倍(bei)于(yu)(yu)平(ping)(ping)時數額的(de)(de)工(gong)(gong)資，從性(xing)(xing)質(zhi)(zhi)上講屬(shu)(shu)于(yu)(yu)工(gong)(gong)資，只(zhi)是(shi)數額上是(shi)平(ping)(ping)時的(de)(de)兩倍(bei)而已，這(zhe)相當于(yu)(yu)把勞動者每(mei)月收(shou)入(ru)的(de)(de)一部分，積累下來(lai)放(fang)在年(nian)末集中(zhong)發(fa)放(fang)i至(zhi)于(yu)(yu)“年(nian)終獎”，《國家稅務總局關(guan)于(yu)(yu)調(diao)整個(ge)人(ren)取得全(quan)(quan)年(nian)～次(ci)性(xing)(xing)獎金等計算征收(shou)個(ge)人(ren)所得稅方(fang)法(fa)問題(ti)的(de)(de)通知(zhi)》中(zhong)將(jiang)其(qi)解釋為全(quan)(quan)年(nian)一次(ci)性(xing)(xing)獎金，是(shi)行政機關(guan)、企事業(ye)(ye)單位等扣繳義務人(ren)根據其(qi)全(quan)(quan)年(nian)經濟效益和對(dui)雇(gu)員全(quan)(quan)年(nian)工(gong)(gong)作業(ye)(ye)績的(de)(de)綜合(he)考(kao)核情況，向(xiang)雇(gu)員發(fa)放(fang)的(de)(de)一次(ci)性(xing)(xing)獎金。屬(shu)(shu)于(yu)(yu)獎金性(xing)(xing)質(zhi)(zhi)，是(shi)企業(ye)(ye)對(dui)員工(gong)(gong)全(quan)(quan)年(nian)工(gong)(gong)作的(de)(de)犒勞。
此外(wai)，根(gen)(gen)據(ju)(ju)相(xiang)(xiang)關規(gui)定(ding)，“年(nian)(nian)(nian)終(zhong)(zhong)(zhong)雙(shuang)薪”和“年(nian)(nian)(nian)終(zhong)(zhong)(zhong)獎”需按(an)不(bu)同的(de)方法來納稅，可(ke)見兩(liang)者(zhe)存在本質(zhi)上的(de)區別(bie)。而對勞(lao)動(dong)者(zhe)來講，最主要(yao)(yao)的(de)意義在于，明(ming)確(que)規(gui)定(ding)的(de)“年(nian)(nian)(nian)終(zhong)(zhong)(zhong)雙(shuang)薪”可(ke)以使(shi)勞(lao)動(dong)者(zhe)在未到(dao)年(nian)(nian)(nian)終(zhong)(zhong)(zhong)而提前離職的(de)情況(kuang)下，有權要(yao)(yao)求獲得相(xiang)(xiang)應比例的(de)年(nian)(nian)(nian)終(zhong)(zhong)(zhong)雙(shuang)薪（譬如(ru)已(yi)工(gong)作10個月的(de)，可(ke)要(yao)(yao)求發放5/6），而“年(nian)(nian)(nian)終(zhong)(zhong)(zhong)獎”則要(yao)(yao)根(gen)(gen)據(ju)(ju)企業的(de)具體規(gui)定(ding)發放。
年(nian)終獎(jiang)只能年(nian)終拿(na)嗎(ma)
目前企業(ye)發放年終獎主要有三種形式(shi)：一是年底(di)多(duo)發一個月工資（此種方(fang)式(shi)法律上應(ying)界定為(wei)年終雙薪）：二是綜合考慮企業(ye)經(jing)營收益、部門績效(xiao)、個人績效(xiao)，讓每(mei)個員工“對(dui)號入座”得到全(quan)年一次(ci)性獎金：三是老板給(gei)“紅包(bao)”，給(gei)不(bu)給(gei)、給(gei)多(duo)少就都由老板說了算。
對于第(di)—種形(xing)式(shi)，此(ci)時的“年(nian)(nian)(nian)終(zhong)(zhong)獎(jiang)”屬于實質上的年(nian)(nian)(nian)終(zhong)(zhong)固定工(gong)(gong)(gong)(gong)資(zi)，勞動(dong)(dong)者(zhe)即使未到(dao)年(nian)(nian)(nian)終(zhong)(zhong)提(ti)前(qian)離(li)職(zhi)的，也可(ke)以主(zhu)張按工(gong)(gong)(gong)(gong)作時間的比例(li)要求單位支付，如用人單位拒絕支付，則(ze)構成無故(gu)拖欠或者(zhe)克扣(kou)工(gong)(gong)(gong)(gong)資(zi)。對于第(di)二種形(xing)式(shi)，企業如規(gui)定在職(zhi)員(yuan)工(gong)(gong)(gong)(gong)“年(nian)(nian)(nian)終(zhong)(zhong)”才能拿到(dao)“年(nian)(nian)(nian)終(zhong)(zhong)獎(jiang)”，如果員(yuan)工(gong)(gong)(gong)(gong)提(ti)前(qian)離(li)職(zhi)，就會喪失這部分潛(qian)在利(li)益。當然如果企業規(gui)定了所(suo)有員(yuan)工(gong)(gong)(gong)(gong)都可(ke)以在年(nian)(nian)(nian)終(zhong)(zhong)獲得年(nian)(nian)(nian)終(zhong)(zhong)獎(jiang)，員(yuan)工(gong)(gong)(gong)(gong)提(ti)前(qian)離(li)職(zhi)則(ze)可(ke)以索要相應比例(li)的獎(jiang)金(jin)，但若發生(sheng)爭(zheng)議，勞動(dong)(dong)者(zhe)主(zhu)張年(nian)(nian)(nian)終(zhong)(zhong)獎(jiang)仍(reng)然面(mian)臨(lin)證據不(bu)足的風險(xian)。對于第(di)三種形(xing)式(shi)，由于年(nian)(nian)(nian)終(zhong)(zhong)獎(jiang)完(wan)全取決于老板的個人自愿，未到(dao)年(nian)(nian)(nian)終(zhong)(zhong)提(ti)前(qian)離(li)職(zhi)，員(yuan)工(gong)(gong)(gong)(gong)就不(bu)可(ke)能拿到(dao)年(nian)(nian)(nian)終(zhong)(zhong)獎(jiang)。
年終獎由誰(shui)說(shuo)了算
由于(yu)勞(lao)動法(fa)對年(nian)(nian)終(zhong)獎(jiang)(jiang)沒有硬性(xing)規定(ding)(ding)，其(qi)發(fa)放(fang)標(biao)準、發(fa)放(fang)時間(jian)和(he)發(fa)放(fang)條件通(tong)常(chang)都取決于(yu)用(yong)人單位(wei)和(he)勞(lao)動者是否(fou)有書面(mian)約(yue)(yue)定(ding)(ding)。如(ru)果(guo)沒有任何約(yue)(yue)定(ding)(ding)，即使曾經發(fa)放(fang)年(nian)(nian)終(zhong)獎(jiang)(jiang)，勞(lao)動者離職后(hou)主(zhu)張的也通(tong)常(chang)得不到支(zhi)持。如(ru)果(guo)雙(shuang)方有明確的約(yue)(yue)定(ding)(ding)，可以按(an)照約(yue)(yue)定(ding)(ding)來發(fa)放(fang)。實踐中(zhong)，更(geng)多的爭議源于(yu)年(nian)(nian)終(zhong)獎(jiang)(jiang)約(yue)(yue)定(ding)(ding)不明或者年(nian)(nian)終(zhong)獎(jiang)(jiang)發(fa)放(fang)時間(jian)不明確等情(qing)況。
如(ru)企業(ye)在(zai)(zai)合同(tong)中約定(ding)(ding)(ding)年(nian)(nian)終獎(jiang)(jiang)(jiang)，勞(lao)動(dong)者符合年(nian)(nian)終獎(jiang)(jiang)(jiang)發(fa)放(fang)條件，但雙方未約定(ding)(ding)(ding)具體發(fa)放(fang)時間(jian)的(de)(de)，此時可(ke)(ke)以(yi)參考往(wang)年(nian)(nian)實(shi)際(ji)履行(xing)的(de)(de)年(nian)(nian)終獎(jiang)(jiang)(jiang)發(fa)放(fang)時間(jian)來確認，用人(ren)單(dan)位(wei)不(bu)(bu)得(de)以(yi)未約定(ding)(ding)(ding)時間(jian)而故意拖(tuo)延支付j如(ru)企業(ye)約定(ding)(ding)(ding)根據公司經(jing)(jing)營效(xiao)益和員工(gong)個人(ren)表現發(fa)放(fang)年(nian)(nian)終獎(jiang)(jiang)(jiang)，則用人(ren)單(dan)位(wei)應當(dang)承擔(dan)離職員工(gong)不(bu)(bu)屬于年(nian)(nian)終獎(jiang)(jiang)(jiang)發(fa)放(fang)范圍的(de)(de)舉證責任，如(ru)勞(lao)動(dong)者存在(zai)(zai)較低的(de)(de)出勤率、績效(xiao)表現不(bu)(bu)佳等(deng)行(xing)為。另外(wai)，企業(ye)在(zai)(zai)有事(shi)先規定(ding)(ding)(ding)的(de)(de)情形下不(bu)(bu)得(de)單(dan)方撤銷(xiao)年(nian)(nian)終獎(jiang)(jiang)(jiang)或者在(zai)(zai)已經(jing)(jing)支付年(nian)(nian)終獎(jiang)(jiang)(jiang)的(de)(de)情況(kuang)下要求員工(gong)退回(hui)。當(dang)然因為工(gong)作失(shi)誤錯(cuo)發(fa)或多發(fa)的(de)(de)，錯(cuo)發(fa)或多發(fa)的(de)(de)部(bu)分構成勞(lao)動(dong)者的(de)(de)不(bu)(bu)當(dang)得(de)利，用人(ren)單(dan)位(wei)可(ke)(ke)以(yi)索回(hui)。
年終獎發放形式有限(xian)制嗎(ma)
在企業(ye)薪(xin)(xin)酬管理實(shi)踐中，企業(ye)給予員工薪(xin)(xin)酬福利的方式比(bi)較(jiao)復雜(za)，部分用人單位(wei)甚至規(gui)定以(yi)股(gu)票、實(shi)物的方式發放(fang)年終獎，這(zhe)樣(yang)的操作方式是否(fou)合法呢？
根據原勞(lao)動(dong)部《工(gong)資(zi)支付暫行(xing)規定(ding)(ding)》，工(gong)資(zi)是指用人(ren)(ren)單位依據勞(lao)動(dong)合(he)同的(de)規定(ding)(ding)以各(ge)種形式支付給勞(lao)動(dong)者(zhe)的(de)工(gong)資(zi)報酬。工(gong)資(zi)應當以法定(ding)(ding)貨(huo)幣支付，不得(de)以實物及(ji)有(you)價證券替代貨(huo)幣支付。由于年終獎(jiang)屬(shu)于獎(jiang)金的(de)形式之(zhi)一，其屬(shu)于勞(lao)動(dong)者(zhe)勞(lao)動(dong)收入的(de)組成部分(fen)，用人(ren)(ren)單位只能以貨(huo)幣形式進行(xing)發放，而不得(de)選擇股(gu)票等(deng)有(you)價證券或者(zhe)實物形式。
年終獎(jiang)可否納入經濟補償計算(suan)
員工(gong)在領取年終(zhong)獎后離職，如果依法應獲得經(jing)(jing)濟補(bu)償(chang)的(de)，年終(zhong)獎數額可否納入經(jing)(jing)濟補(bu)償(chang)基數計(ji)算？
根據《勞動(dong)(dong)(dong)合同法》規定，經(jing)濟補償根據動(dong)(dong)(dong)者(zhe)在(zai)本單位工(gong)作的(de)年(nian)限，按(an)每(mei)滿一(yi)年(nian)支(zhi)付一(yi)個月工(gong)資(zi)(zi)(zi)的(de)標(biao)準向勞動(dong)(dong)(dong)者(zhe)支(zhi)付。月工(gong)資(zi)(zi)(zi)是指勞動(dong)(dong)(dong)者(zhe)在(zai)勞動(dong)(dong)(dong)合同解除或者(zhe)終止前(qian)十二個月的(de)平(ping)均工(gong)資(zi)(zi)(zi)，按(an)勞動(dong)(dong)(dong)者(zhe)應得(de)工(gong)資(zi)(zi)(zi)計(ji)算(suan)，包括計(ji)時工(gong)資(zi)(zi)(zi)或者(zhe)計(ji)件工(gong)資(zi)(zi)(zi)以及獎金、津(jin)貼和補貼等(deng)貨幣性收入(ru)。由于(yu)年(nian)終獎屬(shu)于(yu)獎金的(de)形(xing)式之一(yi)，其(qi)本質上屬(shu)于(yu)勞動(dong)(dong)(dong)者(zhe)的(de)貨幣性收入(ru)，應當統計(ji)在(zai)經(jing)濟補償計(ji)算(suan)范圍以內。
年終獎是否納入代通(tong)知金核算
與經濟補償計算(suan)方法(fa)不同，因企業(ye)提前解(jie)除(chu)合(he)同而支付的(de)代(dai)通(tong)知金是以上(shang)(shang)月(yue)(yue)(yue)工(gong)資(zi)為準（《勞(lao)動(dong)合(he)同法(fa)實施條例》第二(er)十條規定，選擇額外(wai)支付勞(lao)動(dong)者一個月(yue)(yue)(yue)工(gong)資(zi)解(jie)除(chu)勞(lao)動(dong)合(he)同的(de)，其(qi)額外(wai)支付的(de)工(gong)資(zi)應當按(an)照勞(lao)動(dong)者上(shang)(shang)一個月(yue)(yue)(yue)的(de)工(gong)資(zi)標準確(que)定），假(jia)如(ru)領取年終獎后次月(yue)(yue)(yue)離職(zhi)，代(dai)通(tong)知金是否(fou)包含年終獎部分呢(ni)？
根據上(shang)海(hai)的(de)(de)(de)—些裁審實踐，對(dui)代(dai)通知金的(de)(de)(de)確認應當(dang)(dang)考慮公平合(he)理原則即能(neng)反映勞(lao)(lao)(lao)動(dong)(dong)者正常(chang)的(de)(de)(de)月(yue)(yue)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)水平。故(gu)上(shang)海(hai)高院(yuan)《關(guan)于(yu)適(shi)用勞(lao)(lao)(lao)動(dong)(dong)合(he)同法(fa)若干問題的(de)(de)(de)意見》規定(ding)(ding)：《實施條例》規定(ding)(ding)“代(dai)通金”的(de)(de)(de)支付標(biao)(biao)準，應當(dang)(dang)以(yi)上(shang)個月(yue)(yue)的(de)(de)(de)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)標(biao)(biao)準確定(ding)(ding)，但(dan)只以(yi)單月(yue)(yue)的(de)(de)(de)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)為(wei)準，可(ke)能(neng)過(guo)高或過(guo)低，既有可(ke)能(neng)對(dui)用人單位不(bu)(bu)利，也有可(ke)能(neng)對(dui)勞(lao)(lao)(lao)動(dong)(dong)者不(bu)(bu)利，從整體上(shang)看不(bu)(bu)利于(yu)促進和(he)形成和(he)諧(xie)穩(wen)定(ding)(ding)的(de)(de)(de)勞(lao)(lao)(lao)動(dong)(dong)關(guan)系(xi)。所以(yi)，結合(he)勞(lao)(lao)(lao)動(dong)(dong)法(fa)和(he)勞(lao)(lao)(lao)動(dong)(dong)合(he)同法(fa)的(de)(de)(de)立法(fa)精神，“上(shang)個月(yue)(yue)的(de)(de)(de)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)標(biao)(biao)準”應當(dang)(dang)是勞(lao)(lao)(lao)動(dong)(dong)者的(de)(de)(de)正常(chang)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)標(biao)(biao)準。如其上(shang)月(yue)(yue)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)不(bu)(bu)能(neng)反映正常(chang)工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)水平的(de)(de)(de)，可(ke)按解除勞(lao)(lao)(lao)動(dong)(dong)合(he)同之前(qian)勞(lao)(lao)(lao)動(dong)(dong)者十(shi)二個月(yue)(yue)的(de)(de)(de)平均工(gong)(gong)(gong)(gong)資(zi)(zi)(zi)確認。
年終獎(jiang)如何計稅
根據《國家稅(shui)(shui)務(wu)總局關于調(diao)整個人取(qu)得全(quan)年—次性獎(jiang)金(jin)等十算(suan)征收個人所得稅(shui)(shui)方(fang)法問題的(de)通知》規定(ding)，納(na)稅(shui)(shui)人取(qu)得全(quan)年一(yi)次性獎(jiang)金(jin)，單獨作為一(yi)個月(yue)(yue)(yue)工(gong)資(zi)、薪金(jin)所得計算(suan)納(na)稅(shui)(shui)，可(ke)以先將其當(dang)(dang)月(yue)(yue)(yue)內取(qu)得的(de)全(quan)年—次性獎(jiang)金(jin)，除(chu)(chu)以12個月(yue)(yue)(yue)，按其商數確定(ding)適(shi)用(yong)稅(shui)(shui)率(lv)和(he)速算(suan)扣(kou)(kou)除(chu)(chu)數。如(ru)果雇(gu)員當(dang)(dang)月(yue)(yue)(yue)工(gong)資(zi)薪金(jin)所得高于（或等于）稅(shui)(shui)法規定(ding)的(de)費用(yong)扣(kou)(kou)除(chu)(chu)額(e)(e)的(de)，適(shi)用(yong)公式(shi)為：應納(na)稅(shui)(shui)額(e)(e)一(yi)雇(gu)員當(dang)(dang)月(yue)(yue)(yue)取(qu)得全(quan)年—次性獎(jiang)金(jin)×適(shi)用(yong)稅(shui)(shui)率(lv)—速算(suan)扣(kou)(kou)除(chu)(chu)數；如(ru)果雇(gu)員當(dang)(dang)月(yue)(yue)(yue)工(gong)資(zi)薪金(jin)所得低于稅(shui)(shui)法規定(ding)的(de)費用(yong)扣(kou)(kou)除(chu)(chu)額(e)(e)的(de)，適(shi)用(yong)公式(shi)為：應納(na)稅(shui)(shui)額(e)(e)一(yi)（雇(gu)員當(dang)(dang)月(yue)(yue)(yue)取(qu)得全(quan)年一(yi)次性獎(jiang)金(jin)一(yi)雇(gu)員當(dang)(dang)月(yue)(yue)(yue)工(gong)資(zi)薪金(jin)所得與費用(yong)扣(kou)(kou)除(chu)(chu)額(e)(e)的(de)差額(e)(e)）×適(shi)用(yong)稅(shui)(shui)率(lv)—速算(suan)扣(kou)(kou)除(chu)(chu)數。
需要注意的是，如果(guo)企業發放年(nian)終雙薪，按照《國家稅(shui)務總局(ju)關(guan)于明確個人所得稅(shui)若干政策執行(xing)問題的通知》（國稅(shui)發[2009]121號）規(gui)定(ding)，年(nian)終雙薪部分應當并入當月(yue)工資薪金合并計(ji)稅(shui)，不(bu)再(zai)獨立計(ji)稅(shui)。
對年終獎如何進行(xing)稅務籌(chou)劃
年終獎(jiang)作為(wei)企業激勵(li)員工特別是(shi)在年底“穩定軍(jun)心”的(de)重(zhong)要(yao)手段，也需(xu)要(yao)合理的(de)配置(zhi)和籌劃，減少可(ke)能的(de)風險和成本。
年(nian)終獎(jiang)的(de)成本控制主要從稅收角(jiao)度考慮，首先，從個稅繳納角(jiao)度來講(jiang)，由于國家已(yi)經取消了年(nian)終雙薪的(de)個稅優惠，可以(yi)說年(nian)底支付(fu)兩倍工資轉化(hua)為全(quan)年(nian)一次性獎(jiang)金，繼續適(shi)用稅法所規(gui)定的(de)12月平攤稅規(gui)則。
其次(ci)，從企(qi)(qi)業(ye)所(suo)得(de)稅(shui)(shui)(shui)收(shou)角度考慮，由于企(qi)(qi)業(ye)發(fa)(fa)(fa)放(fang)(fang)不(bu)(bu)(bu)含(han)(han)(han)稅(shui)(shui)(shui)獎(jiang)金(jin)只(zhi)能(neng)(neng)稅(shui)(shui)(shui)前扣除，建議(yi)企(qi)(qi)業(ye)避免發(fa)(fa)(fa)放(fang)(fang)不(bu)(bu)(bu)含(han)(han)(han)稅(shui)(shui)(shui)年(nian)(nian)終獎(jiang)。譬如企(qi)(qi)業(ye)給(gei)某員工(gong)(gong)發(fa)(fa)(fa)放(fang)(fang)不(bu)(bu)(bu)含(han)(han)(han)稅(shui)(shui)(shui)年(nian)(nian)終獎(jiang)5000元(yuan)(yuan)(yuan)(yuan)，根據《國家稅(shui)(shui)(shui)務總局關于納(na)稅(shui)(shui)(shui)^取得(de)不(bu)(bu)(bu)含(han)(han)(han)稅(shui)(shui)(shui)全年(nian)(nian)一(yi)(yi)次(ci)性獎(jiang)金(jin)收(shou)^計征個^所(suo)得(de)稅(shui)(shui)(shui)問題(ti)的(de)(de)批復》所(suo)規定的(de)(de)計算辦法，還原成(cheng)含(han)(han)(han)稅(shui)(shui)(shui)的(de)(de)全年(nian)(nian)—年(nian)(nian)性獎(jiang)金(jin)收(shou)入＝5000÷（1—5％）=5263.2元(yuan)(yuan)(yuan)(yuan)，應納(na)稅(shui)(shui)(shui)額＝5263.2×5％＝263.2元(yuan)(yuan)(yuan)(yuan)，從表面上(shang)看，企(qi)(qi)業(ye)發(fa)(fa)(fa)放(fang)(fang)不(bu)(bu)(bu)含(han)(han)(han)稅(shui)(shui)(shui)獎(jiang)金(jin)與發(fa)(fa)(fa)放(fang)(fang)含(han)(han)(han)稅(shui)(shui)(shui)沒什么區別，應繳(jiao)個稅(shui)(shui)(shui)都是263.2元(yuan)(yuan)(yuan)(yuan)，員工(gong)(gong)個人拿到5000元(yuan)(yuan)(yuan)(yuan)，企(qi)(qi)業(ye)支付(fu)5263.2元(yuan)(yuan)(yuan)(yuan)。但(dan)由于不(bu)(bu)(bu)含(han)(han)(han)稅(shui)(shui)(shui)獎(jiang)金(jin)只(zhi)能(neng)(neng)扣除5000元(yuan)(yuan)(yuan)(yuan)，而發(fa)(fa)(fa)放(fang)(fang)含(han)(han)(han)稅(shui)(shui)(shui)獎(jiang)金(jin)卻(que)可以扣除52632~，稅(shui)(shui)(shui)前利潤相差263.2元(yuan)(yuan)(yuan)(yuan)，如果適(shi)用(yong)所(suo)得(de)稅(shui)(shui)(shui)稅(shui)(shui)(shui)率25％，企(qi)(qi)業(ye)在每(mei)一(yi)(yi)個員工(gong)(gong)上(shang)多(duo)繳(jiao)企(qi)(qi)業(ye)所(suo)得(de)稅(shui)(shui)(shui)263.2×25％＝65.8元(yuan)(yuan)(yuan)(yuan)，如果企(qi)(qi)業(ye)員工(gong)(gong)^數較多(duo)的(de)(de)話，這(zhe)也是—筆不(bu)(bu)(bu)小的(de)(de)數目。
第三，避(bi)開(kai)無效籌劃(hua)區(qu)間(jian)(jian)，根據(ju)《國家稅(shui)(shui)(shui)務總同關于(yu)調(diao)整個(ge)(ge)^取(qu)得全(quan)年—次性獎(jiang)(jiang)(jiang)金等(deng)計算征收個(ge)(ge)人所(suo)得稅(shui)(shui)(shui)方法問題的(de)通(tong)知》規定，存(cun)在九個(ge)(ge)無效納稅(shui)(shui)(shui)區(qu)間(jian)(jian)。這些(xie)區(qu)間(jian)(jian)的(de)起(qi)點(dian)均為(wei)(wei)稅(shui)(shui)(shui)率變化的(de)相應點(dian)，會出現稅(shui)(shui)(shui)前收^增加(jia)稅(shui)(shui)(shui)后(hou)收入(ru)(ru)不升(sheng)反降(jiang)的(de)情況，如(ru)年終獎(jiang)(jiang)(jiang)為(wei)(wei)6001元(yuan)，個(ge)(ge)稅(shui)(shui)(shui)為(wei)(wei)575，1元(yuan)，稅(shui)(shui)(shui)后(hou)收入(ru)(ru)為(wei)(wei)5425元(yuan)：而(er)年終獎(jiang)(jiang)(jiang)為(wei)(wei)6000元(yuan)時(shi)，個(ge)(ge)稅(shui)(shui)(shui)僅為(wei)(wei)300元(yuan)，稅(shui)(shui)(shui)后(hou)收入(ru)(ru)為(wei)(wei)5700，相差(cha)274.1元(yuan)。因(yin)此，企(qi)業在籌劃(hua)年終獎(jiang)(jiang)(jiang)時(shi)應該充(chong)分(fen)考(kao)慮避(bi)開(kai)無效籌劃(hua)區(qu)間(jian)(jian)（譬如(ru)6001－3005元(yuan)；24001—25294元(yuan)；60001-63437元(yuan)：2403001-25466元(yuan)），建(jian)議(yi)選擇無效區(qu)間(jian)(jian)的(de)起(qi)點(dian)減去1后(hou)的(de)余額(e)作為(wei)(wei)年終獎(jiang)(jiang)(jiang)最佳數額(e)。
首頁 - -