【正文】 全年獎金一次性發(fā)放 應(yīng)納稅額=當(dāng)月取得全年一次性獎金適用稅率速算扣除數(shù) 國稅發(fā)[2005]9號文件中存在9個無效納稅區(qū)間。 一是相對無效區(qū)間減去1元的年終獎金額而言，隨著稅前收入增加稅后收入不升反降或保持不變。 如年終獎為6100元時，相應(yīng)的個稅為585元，稅后收入為5515元；而年終獎為6000元時，應(yīng)繳的個稅為300元，稅后收入為5700元。 （2）托兒補助費； （6）按照國家統(tǒng)一規(guī)定發(fā)給干部職工的安家費、退職費、退休工資、離休生活補助費等；在應(yīng)納稅所得額比較小的時候，工資、薪金所適用的稅率比勞務(wù)報酬所得適用的稅率低，因此在可能的時候?qū)趧?wù)報酬所得轉(zhuǎn)化為工資、薪金所得，必要時甚至可以將其和工資、薪金所得合并納稅。以降低總體適用稅率。 這是工薪勞務(wù)轉(zhuǎn)化法在實踐中的運用。從而達到節(jié)稅目的。 高級管理人員在擔(dān)任行政職務(wù)的同時往往會兼任集團或下屬子公司的董事，相應(yīng)地會獲得一筆董事費收入。作為同時擔(dān)任企業(yè)行政職務(wù)和董事的高級管理人員，可以在保證年度總收入不變的前提下，通過工資獎金收入和董事費收入的合理分配與轉(zhuǎn)化，降低其整體稅負(fù)水平，從而增加實際稅后收益。 這種通過年薪收入和董事費收入之間相互轉(zhuǎn)化而達到減輕個人整體稅負(fù)的籌劃方法，從本質(zhì)上說，就是利用了個人所得稅中不同應(yīng)稅項目的稅率差異，以此作為籌劃的切入點。這樣，在企業(yè)人力成本支出未變的情況下，通過稅收籌劃，企業(yè)的人員激勵機制得到了優(yōu)化。 如何界定“雇傭關(guān)系”與“非雇傭關(guān)系”呢？從形式上來說，確立雇傭關(guān)系必須通過單位與個人簽訂勞動合同。同時，在較低的收入月份里又不能享受稅法為個人所提供的種種優(yōu)惠政策，如法定的費用扣除、較低的稅率征收等。從而節(jié)約大筆稅費。 風(fēng)險保證金占年總收入的10%20%公司人力資源部門需要依此對高管的薪酬結(jié)構(gòu)進行調(diào)整。 ，整體走向是降低較高稅率，若趕上稅率降低，晚發(fā)的保證金遞延納稅，也能獲得一定的節(jié)稅效益。 十二、綜合考慮企業(yè)整體稅負(fù)作為工資薪酬的個稅籌劃，不能僅考慮個人稅負(fù)輕重，對員工的工資薪酬作出安排，而應(yīng)綜合企業(yè)所得稅和個人所得稅綜合稅負(fù)進行考慮。前一條：稅收籌劃的有效性及案例分析（英文版 ） Two regulations promulgated for implementation is in the party in power for a long time and the rule of law conditions, the implementation of prehensive strictly strategic plan, implementation in accordance with the rules and discipline to manage the party, strengthen innerparty supervision of major initiatives. The two regulations supporting each other, the code adhere to a positive advocate, focusing on morality is of Party members and Party leading cadres can see, enough to get a high standard。 the fourth part on how to grasp the implementation of the two regulations of the party. code and Regulations revised the necessity and revised history of the CPC Central Committee the amendment to the Chinese Communist Party members and leading cadres honest politics several guidelines and Chinese Communist Party discipline and Punishment Regulations column 1 by 2015 to strengthen party laws and regulations focus. Two party regulations revision work lasted a Years, pooling the wisdom of the whole party, ideological consensus, draw historical experience, respect for the wisdom of our predecessors, which reflects the unity of inheritance and innovation。s eighteen years prehensive strictly practice. (a) revised two regulations of the party need of the ICAC guidelines in in 1997 Leaders as members of the Communist Party of China clean politics certain criteria (Trial) based on revised, the promulgation and implementation of January 2010, to strengthen the construction of the contingent of leading cadres play an important role. But with the party to manage the party strictly administering the deepening, has not been able to fully meet the actual needs. Content is too plicated, eight prohibition, 52 are not allowed to hard to remember, and also difficult to put into practice。 two is the political discipline regulations is not prominent, not specific, for violation of the party constitution, damage the authority of Party Constitution of misconduct lack necessary and serious responsibility to pursue。s eighteen years strict political discipline and political rules, organization and discipline and to implement the central eight provisions of the spirit against the four winds and other requirements into Disciplinary provisions. Not one pace reachs the designated position, focusing on in line with reality, pragmatic and effective. After the revision of major changes, major changes in the code and rule modified and needs to grasp several key problems (a) code code adhere to according to regulations governing the party and party with morals in bination, for at the present stage, the leadership of the party members and cadres and Party members in existing main problems of selfdiscipline, put forward principles, requirements and specifications, showing Communists noble moral pursuit, reflected at all times and in all over the world ethics from high from low 5 mon requirements. One is closely linked to the selfdiscipline, removal and no direct relation to the provisions of . the second is adhere to a positive advocate, eight prohibition 52 are not allowed to about the content of the negative list moved into synchronization amendment cases . Three is for all the party members, will apply object from the leadership of the party members and cadres to expand to all Party members, fully embodies the prehensive strictly required. The fourth is prominent key minority, seize the leadership of the party members and cadres is the key, and put forward higher requirements than the ordinary Party members. Five is to simplify, and strive to achieve concise, easy to understand, easy to remember. The revised code is the ruling Party since the first insists on a positive advocate forAll Party members and the selfdiscipline norms, moral declaration issued to all members of the party and the National People39。s several generation of leaders, especially Xi Jinping, general secretary of the important discussion, refer to the three discipline and eight points for attention statements, and reference some embody the Chinese nation excellent traditional culture essence of epigrams. (2) the revised regulations, the main changes in the revised Regulations to fully adapt to the strictly requirements, reflects the according to the regulations governing the law of recognition of deepening, the realization of the discipline construction and Jin Ju. rule is party a ruler, members of the basic line and follow. And the majority of Party members and cadres of Party organizations at all levels should adhere to the bottom line of thinking, fear discipline, hold the bottom line, as a preventive measure, to keep the party39。s discipline, die van ply with national laws and regulations。s purpose. 8 of these regulations, a total of three series, Chapter 15, 178, more than 24000 words, after the revision of the regulations a total of 3 series, Chapter 11, 133, 17000 words, divided into general and special provisions and Supplementary