Can part of the year-end bonus be taxed separately and part of it be taxed together?

Legal analysis: the year-end bonus can only be incorporated into the comprehensive income of the current year to calculate and pay personal income tax. The calculation formula is: tax payable = annual one-time bonus income × applicable tax rate-quick deduction. The year-end bonus refers to the one-time bonus paid by withholding agents such as administrative organs, enterprises and institutions to employees according to their annual economic benefits and comprehensive assessment of their annual work performance. There is no clear legal provision for the employer to decide the way to distribute the year-end bonus independently. The employing unit shall not deduct or default the wages of workers without reason. 1. Salary refers to the labor remuneration paid to employees by the employer or the employing unit in monetary form according to laws, industry regulations or agreements with employees. Two, wages can be calculated by hourly wages, monthly wages, annual wages and other different forms. 3. In China, the following expenses borne or paid by the employer to employees are not wages: (1) social insurance premiums; (2) Labor protection fee; (3) Welfare expenses; (4) One-time compensation fee paid when the labor relationship is terminated; (five) family planning fees; (six) other expenses that do not belong to wages.

Legal basis: the scope of personal income stipulated in Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China;

(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.

(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.

(3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals.

(4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.

(5) Operating income refers to:

1. The income from the production and operation of individual industrial and commercial households, investors of sole proprietorship enterprises and individual partners of partnership enterprises comes from the income from the production and operation of sole proprietorship enterprises and partnership enterprises registered in China;

2 individuals engaged in paid service activities such as running schools, medical care and consulting according to law;

3 individuals from enterprises and institutions contracting, leasing, subcontracting, subletting income;

Individuals engaged in other production and business activities.

(6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity.

(7) Income from property leasing refers to income obtained by individuals from renting real estate, machinery and equipment, vehicles, boats and other property.

(8) The term "income from property transfer" refers to the income obtained by individuals from the transfer of securities, stock rights, partnership property shares, real estate, machinery and equipment, vehicles, boats and other property.

(9) Accidental income refers to personal winning prizes, winning prizes, winning lottery tickets and other accidental income.

If it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities in the State Council.