Article 34 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (the State Council Order No.512, 2007) is allowed to deduct the reasonable salary and salary expenses incurred by the enterprise.
Accordingly, we believe that the bonus for scientific and technological innovation issued by your company is included in the total salary, and the payment of personal income tax should be combined with the salary of the current month, and personal income tax should be paid according to the salary.