How to declare the year-end bonus tax?

Legal analysis: the year-end bonus tax can be calculated and paid according to the annual comprehensive income, that is, the year-end bonus is included in the annual total wage income to calculate and declare the tax payment. Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. The residence in China mentioned in the individual income tax law refers to the habitual residence in China due to household registration, family and economic interests; Income within China and income outside China refer to income within China and income outside China respectively. Individuals who have no domicile in China and have lived in China for a cumulative period of 183 days but less than 6 years shall be exempted from personal income tax on income paid by units or individuals outside China after filing with the competent tax authorities. Those who have lived in China for a total of 183 days will live in China for a total of 183 days once they leave the country for more than 30 days.

Legal basis: Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China

Article 5 Individuals who have no domicile in China and have lived in China for not more than 90 days in a tax year shall be exempted from personal income tax if their income originating in China is paid by overseas employers and borne by their institutions and places in China.

Article 6 The scope of personal income as stipulated in the Individual Income Tax Law:

(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.

Article 7 Measures for the collection of individual income tax on the income from stock transfer shall be formulated separately by the State Council and reported to the NPC Standing Committee for the record.