注册会计师-税第02讲应纳税额计算中的特殊问题考点三应纳税额计算中的特殊问题重点、难点讲解一、居民个人取得全年一次性奖金等计算征收个人所得税的方法Methodofcalculatingtheindividualincometaxwhentheresidentindividualreceivestheone-offannualbonus居民个人取得全年一次性奖金，在2023年12月31日前，可选择不并入当年综合所得，按以下计税办法，由扣缴义务人发放时代扣代缴：Residentindividualswhoreceiveaone-offannualbonusmaychoosenottoincorporateitintothecomprehensiveincomeofcurrentyearbeforeDecember31,2023.Thewithholdingagentshallwithholdandpaytheincometaxaccordingtothefollowingtaxationmethod:将居民个人取得的全年一次性奖金，除以12个月，按其商数依照按月换算后的综合所得税率表确定适用税率和速算扣除数Dividetheresidentindividual’sone-offannualbonusobtainedby12months,andthenbasedonthequotient,determinetheapplicabletaxrateanddeductioncoefficientforquickcalculationaccordingtothecomprehensiveincometaxratetablewhichhasbeenconvertedmonthly.实行年薪制和绩效工资的单位，居民个人取得年终兑现的年薪和绩效工资按上述方法执行。Unitsthatimplementannualsalarysystemandperformancesalaryshallexecuteinaccordancewiththeabovemethodfortheannualsalaryandperformancesalaryearnedbyresidentindividualattheendoftheyear.居民个人取得全年一次性奖金，也可以选择并入当年综合所得计算纳税。ResidentIndividualwhoreceiveanannualone-offbonusmayalsochoosetoincorporateitintothecomprehensiveincomeofcurrentyeartocalculatethetaxpayment.居民个人取得除全年一次性奖金以外的其他各种名目奖金，如半年奖、季度奖、加班奖、先进奖、考勤奖等，一律与当月工资、薪金收入合并，按税法规定缴纳个人所得税。Residentindividualswhoreceivevariousitemsofbonusesotherthanannualone-offbonuses,suchashalf-yearbonuses,quarterlybonuses,overtimebonuses,advancedawardsandattendanceawards,shallbemergedwiththemonthlywagesandsalaryincome,andshallpayindividualincometaxinaccordancewiththeprovisionsoftheTaxLaw.二、雇主为雇员负担全年一次性奖金部分税款有关个人所得税计算方法Methodsforcalculatingindividualincometaxwhenemployerspaypartialtaxleviedonone-offannualbonus（1）雇主为雇...
