事关你我！洪雅人速看！年终奖有大变化！这笔钱到手可能差万元-洪雅快报-洪雅论坛

论坛小编 发表于 2021-10-18 08:38:32

事关你我！洪雅人速看！年终奖有大变化！这笔钱到手可能差万元

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又到了年底
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奋斗了一年
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年终奖可能是大家最关心的话题
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不过今年
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   年终奖将发生重大变化
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         从2022年1月1日起，
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               年终奖将并入当年综合所得一并计算缴纳个人所得税
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         ，而今年（2021年）内的年终奖收入仍可以单独计税。
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也就是说
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年终奖年内发、年后发
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到手奖金可能差上万元
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年终奖如何缴纳个人所得税
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   ↓
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   ↓
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   ↓
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 图片来源：
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中国政府网微信公众号
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简单来说就是
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今年年底前
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缴纳个税有两种计税方式
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即
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   单独计税和合并计税
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到了明年取得的收入
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就要
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   合并计税
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了
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那么两种计税方式
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相差多大呢？
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         以一位年应纳税所得额15万元的个人为例，假设他的年终奖为3万元，如果合并计税（也就是今年以后的计税方式），这3万元适用20%的税率，缴纳个税为6000元，也就是最终拿到手的年终奖是2.4万元。
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         <br>
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         上述个人同样的情况，假设单独计税（今年仍可选择的计税方式），这3万元年终奖适用3%的税率，缴纳个税为900元，最终拿到手的年终奖是2.91万元。
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可能有小伙伴会好奇
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   为什么年终奖要全部纳入综合所得呢？
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         过去年终奖都是单独计税的，就存在甲和乙两个人工薪收入算下来都一样多，但
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               由于发放方式不同，导致缴纳税款不同的情况
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         ，是有失公平的。
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         <br>
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         比如，两人纳税年收入均为20万元，但甲年终奖10万元，其余工资10万元；乙没有年终奖，全部是工资收入。那么按照现行税率、年终奖单独计税，甲只要缴17270元个税，乙却要缴23080元个税。
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         <br>
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         另外，
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            <span style="color: rgb(0, 82, 255);">
               年终奖单独计税还存在“断档”区间
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         。在这些区间内，税前奖金多的，扣完税到手后反而拿得少。比如丙年终奖拿了12000元，缴纳360元个税后到手11640元；丁年终奖拿了12300元，缴纳1050元个税后到手11250元。丁最终拿到的没有丙多。
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         个税改革后，将工资薪金、劳务报酬等劳动性所得实行综合计税，避免了类似月度间波动造成的税负不公平现象。但国家充分考虑纳税人需求，
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            <span style="letter-spacing: 1px;color: rgb(0, 82, 255);">
               为政策从单独计税转向合并计税设置了3年过渡期，也有助于企业安排更为合理的薪酬发放方式
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         </strong>
         。
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<section style="margin-left: 8px;margin-right: 8px;">
<strong>
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   新闻多一点
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<span style="outline: 0px;max-width: 100%;font-family: -apple-system, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;">
   近日，智联招聘发布的《中国企业招聘薪酬报告》
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   显示，2021年第三季度全国平均招聘薪酬9739元/月，薪酬中位数7501元/月。在全国38个核心城市中，
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   <span style="outline: 0px;max-width: 100%;color: rgb(0, 82, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;">
   成都9291元/月
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   ，位居全国第14位。
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<p>
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<span style="outline: 0px;max-width: 100%;font-family: -apple-system, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;">
   2021年第三季度，成都范围内分行业看，基金/证券/期贷/投资行业在第三季度的月均工资达到
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<strong style="outline: 0px;max-width: 100%;font-family: -apple-system, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;">
   <span style="outline: 0px;max-width: 100%;color: rgb(0, 82, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;">
   12453元
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<span style="outline: 0px;max-width: 100%;font-family: -apple-system, system-ui, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;">
   ，成为本季度高薪行业之首，信托/担保/拍卖/典当行业则下滑至第二位，薪酬水平为11721元/月。智联招聘分析认为，薪酬水平排名较为靠前的依旧是专业技术要求高、科技含量高、对学历门槛要求相对较高的行业，从侧面来说也意味着，这些岗位人才的不可代替性更强。
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<section style="text-align: center;line-height: 1.75em;">
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关于年终奖
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有啥想对boss说？
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小编在留言区等你
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<span style="outline: 0px;max-width: 100%;font-size: 15px;color: rgb(136, 136, 136);box-sizing: border-box !important;overflow-wrap: break-word !important;">
   来源｜科普中国、中国证券报、红星新闻
</span>
</section>
</section>
<section style="outline: 0px;max-width: 100%;font-family: -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif;letter-spacing: 0.544px;white-space: normal;background-color: rgb(255, 255, 255);text-align: right;box-sizing: border-box !important;overflow-wrap: break-word !important;">
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我携鲜花入场 发表于 2021-10-18 08:41:12

求求了，我就等着这年终奖了

段段最可爱 发表于 2021-10-18 08:41:24

没关系我的年终奖少的可怜

佩奇牌吹风机 发表于 2021-10-18 08:41:36

都不晓得我有年终奖没得

可拉倒吧您嘞 发表于 2021-10-18 08:42:07

左盼右盼

暂时没有被超越 发表于 2021-10-18 08:42:36

哦吼

陈晨2020520 发表于 2021-10-18 08:54:20

交百分之90都无所谓，因为我没有{:18_716:}

郭大侠 发表于 2021-10-18 09:32:24

没有年终奖的怎么办？

杨子O 发表于 2021-10-18 09:58:33

就看看

非常奈斯 发表于 2021-10-18 10:26:13

我那点可怜的年终奖还要扣？好比鸡脚干上刮油

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洪雅论坛's Archiver

事关你我！洪雅人速看！年终奖有大变化！这笔钱到手可能差万元