国税总局年终奖分摊到12个月征税（State Taxation Administration the annual bonus should be assessed to 12 months）.doc

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国税总局年终奖分摊到12个月征税（State Taxation Administration the annual bonus should be assessed to 12 months）.doc

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国税总局年终奖分摊到12个月征税（State Taxation Administration the annual bonus should be assessed to 12 months）

国税总局年终奖分摊到12个月征税（State Taxation Administration the annual bonus should be assessed to 12 months） The revised Peoples Republic of China personal income tax law and its implementing regulations will come into force from September 1, 2011, recently, the State Administration of Taxation issued on the implementation issues related to the individual income tax law of the revised announcement. Then, how do the new tax laws link up with the original tax laws? State Administration of Taxation relevant responsible person interviewed 13 reporters. 1, how can wages and salaries be linked together? After September 1st, according to the new tax law is obtained The new tax law will come into effect on September 1st. Specific to the project in terms of income from wages and salaries, refers to the taxpayers in September 1st (inclusive) after the actual income from wages and salaries, should apply the new tax deduction standard and tax rate table, calculate and pay individual income tax. Specifically, the taxpayers in September 1, 2011 (including) after the actual acquisition of wages, salaries and income, the new tax law should be deducted from the cost standards and tariff table, the calculation of personal income tax.. The taxpayer before September 1, 2011 actual income from wages and salaries, regardless of whether the tax after September 1, 2011 by withholding agent shall apply to the original declaration of registration, tax deduction standard and tax rate table, calculate and pay individual income tax. The relevant person in charge of the tax administration said. Mr. Han worked in a company. In December 3, 2011, he earned 3400 yuan in salary and 24100 yuan a year in the end of the month. How much personal income tax should he pay? Mr. Han month wages for less than 3500 yuan, can be used to get the bonus of 24100 yuan of income supplement the balance of 100 yuan, the remaining 24000 yuan divided by 12 months, the average monthly income of 2000 yuan, the corresponding tax rate