For example, the monthly salary of employees in an enterprise is 1000 yuan. In June, the enterprise issued a year-end bonus of 40,000 yuan, which is 3,333 yuan, and the applicable tax rate is 15%. Quick deduction 125 yuan, the year-end bonus tax payable is 40000 * 15%. From this calculation, it can save 8625-5875=2750 yuan.

However, few enterprises adopt this method. The biggest purpose of issuing year-end bonuses for enterprises is to retain employees. If the year-end bonus is shared equally every month, it will be difficult to play a role.

2. Issue securities, gifts, shopping vouchers, etc.

In some joint-stock enterprises, the company's year-end bonus will be awarded to employees in the form of shares, so that employees can participate in the company's dividends. According to the latest tax law, this method applies the proportional tax rate of 20%, which is much lower than the 30% proportional tax rate for the year-end bonus of more than 40,000 yuan. Of course, the form of shares is not as direct as that of cash, and most people still prefer the money they can get directly.

3. Set up a sole proprietorship enterprise in the industrial park and enjoy preferential tax policies.

This year's Guo Fa [2065438+07] No.5 document changed from prohibiting local governments from issuing preferential tax policies to encouraging them, and industrial parks can enjoy preferential tax policies from the government again.

Take Zhengyang Industrial Park in Qianjiang, a poverty-stricken county in Chongqing, as an example, its latest preferential tax policy stipulates that 50% of the value-added tax of a sole proprietorship enterprise will be retained locally, and then 30% of the retained value-added tax will be returned to the enterprise as a reward. Individual income tax can be submitted for approval, and the tax rate is 10%.

Take the year-end award 1000000 as an example, and choose to set up a sole proprietorship enterprise in Zhengyang Industrial Park in Chongqing. The total tax rate is: (100000 ÷ (1+3%) × 3% (VAT )× (1-50% × 30%). In other words, you only need to pay 47630 tax, which is almost 400 thousand less than 436495! Policy does not need to settle in the park, which is not only suitable for Chongqing, but also convenient for other provinces.