当前位置:财税问题 >
實(shí)務(wù)
问题已解决
老師,咨詢一下,今天計(jì)提2021年和2022年年終獎(jiǎng),但是沒有發(fā),今年也發(fā)不了,到明年5月38日之前發(fā)不了了,我個(gè)稅怎么處理



年終獎(jiǎng)只是計(jì)提,但是沒有發(fā)放,不需要去申報(bào)個(gè)稅
2023 12/06 19:23

84785037 

2023 12/06 19:26
但是如果明年才發(fā),我還能享受那個(gè)年終獎(jiǎng)個(gè)稅扣除優(yōu)惠政策嗎

夏春燕老師 

2023 12/06 19:26
可以的,年終獎(jiǎng)單獨(dú)計(jì)算,每年只能使用一次

84785037 

2023 12/06 19:27
一次性發(fā)兩年的,也是可以的哈

夏春燕老師 

2023 12/06 19:28
可以的,一次性發(fā)兩年的,也只能試用一次年終獎(jiǎng)計(jì)算

84785037 

2023 12/06 19:28
也是兩年的年終獎(jiǎng)除12個(gè)月乘以稅率

夏春燕老師 

2023 12/06 19:29
是的,發(fā)放的總金額除以12

84785037 

2023 12/06 19:30
這個(gè)政策是到好久呢

夏春燕老師 

2023 12/06 19:32
居民個(gè)人2027年12月31日之前取得全年一次性獎(jiǎng)金,可以繼續(xù)選擇享受單獨(dú)計(jì)稅優(yōu)惠政策。

84785037 

2023 12/06 19:34
謝謝老師

夏春燕老師 

2023 12/06 19:40
不客氣,祝你生活愉快
