年终奖怎么发避税

在当今的职场环境中，年终奖是员工们辛勤工作一年后的重要回报。然而，如何合理发放年终奖以实现避税，成为了企业和员工共同关注的焦点。

首先，我们需要了解一些基本的税收政策。根据我国现行税法，个人取得年终奖金应单独按照一个月的工资所得计算缴纳个税，具体有三种计税方法。

第一种方法，当取得年终奖金当月个人的工资高于或等于费用扣除额 3500 元时，将年终奖金除以 12 个月，按照得出的数额找出所对应的税率和速算扣除数，然后用奖金全额乘以税率减去速算扣除数，就是最终需要缴纳的税款额。例如，小王的年终奖金为 24000 元，当月工资为 5000 元。以 24000 除以 12，其商数 2000 对应的适用税率为 10%，速算扣除数为 105，年终奖金应纳税额为：24000×10% - 105 = 2295 元，当月工资、薪金所得应纳税额 = (5000 - 3500)×10% - 105 = 45 元，小王当月共计应纳个税 = 2295 + 45 = 2340 元。

第二种方法，如果取得年终奖金当月个人的工资低于费用扣除额 3500 元，将工资与年终奖金相加后，减去 3500 元，得出的数额，再除以 12 个月，找出对应的税率和速算扣除数，然后用这一数额乘以税率减去速算扣除数，得出需要缴纳的税款额。比如，小王的年终奖金为 10000 元，当月工资为 3000 元，则(10000 + 3000) - 3500 = 9500，以 9500 除以 12，其商数 791.66 对应的适用税率为 3%，年终奖金应纳税额为：9500×3% = 285 元。当月工资所得由于低于 3500 元的费用扣除标准，不再缴纳个税。小王当月共计应纳个税 285 元。

第三种方法，当年终奖金与双薪在同一个月内发放时，将所发的双薪与年终奖金合并除以 12 个月，找出对应税率，然后用这一数额乘以税率减去速算扣除数。例如，小王的年终奖金和双薪在同一个月内发放，年终奖金为 10000 元，年终发放双薪为 3000 元，当月工资为 3000 元，则(10000 + 3000 + 3000) - 3500 = 12500，除以 12，商数 1041.66 对应的适用税率为 3%，速算扣除数为 0，年终奖金应纳税额为：12500×3% = 375 元。

此外，还有一些其他的避税策略。比如，将年终奖平摊到每个月中发放，意思就是把年终奖平分到每个月的工资内发放。或者给员工提供非货币的支付方法，比如有价证券、购物券、礼品等方法，这样可以避免交税。还可以在有税收优惠政策的工业园办个人独资企业，在所在园区内成立个人独资企业后，申请核定征收。

企事业单位在发放年终奖的时候，可以考虑利用国家税务总局的相关优惠措施，把奖金与当月工资合二为一，共同进行纳税筹划，再分别单独计税。正确处理好奖金与当月工资之间的关系，对缴纳个人所得税有着较大的影响。比如，某单位职工 2012 年 12 月发放工资 5000 元，各项年终奖金 70000 元，当月应缴纳个人所得税 13490 元。如果改按月工资 5000 元，月奖 16000 元（也可以是季度奖等），年终奖 54000 元发放，则缴纳个人所得税 8665 元。把工资与奖金的数额做一调整转换，可以减少纳税 4825 元，相当于节省了一个月的工资。

总之，合理规划年终奖的发放方式，能够在合法合规的前提下，为企业和员工节省税收成本，实现双赢。

How to Distribute Year-End Bonus for Tax Avoidance

In the current workplace environment, the year-end bonus is an important reward for employees after a year of hard work. However, how to distribute the year-end bonus reasonably to achieve tax avoidance has become a common concern for both enterprises and employees.

Firstly, we need to understand some basic tax policies. According to the current tax law in our country, an individual's year-end bonus is calculated and taxed separately as one month's wage income. There are specifically three tax calculation methods.

The first method is that when an individual's wage in the month when the year-end bonus is received is higher than or equal to the expense deduction amount of 3,500 yuan, the year-end bonus is divided by 12 months. Based on the resulting amount, the corresponding tax rate and quick deduction amount are identified. Then, the final tax amount to be paid is calculated by multiplying the full amount of the bonus by the tax rate and subtracting the quick deduction amount. For example, if Xiao Wang's year-end bonus is 24,000 yuan and his monthly wage for that month is 5,000 yuan. Dividing 24,000 by 12, the quotient of 2,000 corresponds to a tax rate of 10% and a quick deduction amount of 105. The tax amount for the year-end bonus is: 24,000 × 10% - 105 = 2,295 yuan. The tax amount for the monthly wage and salary income is = (5,000 - 3,500) × 10% - 105 = 45 yuan. The total tax amount that Xiao Wang needs to pay for that month is 2,295 + 45 = 2,340 yuan.

The second method is that if an individual's wage in the month when the year-end bonus is received is lower than the expense deduction amount of 3,500 yuan, the wage and the year-end bonus are added together and then subtracted by 3,500 yuan. The resulting amount is divided by 12 months to identify the corresponding tax rate and quick deduction amount. Then, the tax amount to be paid is calculated by multiplying this amount by the tax rate and subtracting the quick deduction amount. For instance, if Xiao Wang's year-end bonus is 10,000 yuan and his monthly wage for that month is 3,000 yuan, then (10,000 + 3,000) - 3,500 = 9,500. Dividing 9,500 by 12, the quotient of 791.66 corresponds to a tax rate of 3%. The tax amount for the year-end bonus is: 9,500 × 3% = 285 yuan. Since the monthly wage income is lower than the expense deduction standard of 3,500 yuan, no tax is paid for the monthly wage. The total tax amount that Xiao Wang needs to pay for that month is 285 yuan.

The third method is that when the year-end bonus and the double salary are paid in the same month, the double salary and the year-end bonus are combined and divided by 12 months to identify the corresponding tax rate. Then, the tax amount is calculated by multiplying this amount by the tax rate and subtracting the quick deduction amount. For example, if Xiao Wang's year-end bonus and double salary are paid in the same month, the year-end bonus is 10,000 yuan, the double salary paid at the end of the year is 3,000 yuan, and his monthly wage for that month is 3,000 yuan, then (10,000 + 3,000 + 3,000) - 3,500 = 12,500. Dividing 12,500 by 12, the quotient of 1,041.66 corresponds to a tax rate of 3% and a quick deduction amount of 0. The tax amount for the year-end bonus is: 12,500 × 3% = 375 yuan.

In addition, there are some other tax avoidance strategies. For example, distributing the year-end bonus evenly throughout each month, which means averaging the year-end bonus into the monthly wages for distribution. Or providing employees with non-monetary payment methods, such as securities, shopping vouchers, gifts, etc., which can avoid paying taxes. It is also possible to establish a sole proprietorship enterprise in an industrial