Should the year-end bonus be taxed with the salary?

The year-end bonus and salary are taxed separately. When employees receive year-end bonus and declare personal income tax, they must use tax rate and quick deduction to calculate and pay taxes. The salary is paid according to the income tax requirements of a person who guesses Shantang. The threshold of personal income tax is considered by national policies, and the exclusive tax rate also takes into account the proportion of personal income.

The scope of personal income tax is 1. Wages and salaries: wages, bonuses, allowances, dividends and other funds obtained by individuals working in their posts through their own skills;

2. Labor remuneration: remuneration and benefits obtained by individuals engaged in translation, news, performance, technical services and other services;

3. Remuneration: individuals receive remuneration in the form of published works;

4. Franchise use: individual patents are handed over to units and enterprises for profit;

5. Operation: shops contracted by self-employed individuals, etc. , to obtain profits through operation;

6. Dividends: individuals can invest in creditor's rights and equity, and if the stock market develops well, they can earn interest;

7. Transfer and lease of Suiyin real estate: individuals can also rent and transfer their own real estate, just like renting a house for rent;

8. Accidental income: A person may get a fortune through accidental discovery.