我国个人所得税法规定是超额累进的计算方法,所以每到年终总会有年终一次性奖金多交少交税的算法讨论。所得税法的修订,减轻了中低收入居民的纳税负担,相应的改变带来的应纳税额计算及合理规划。 China’s personal income tax law is an over-advanced calculation method, so every year there will always be a one-time bonus at the end of the year to pay more tax law discussion. The amendments to the Income Tax Law have lightened the tax burden on residents with low and middle income, and have resulted in the calculation of tax payable and the rational planning of corresponding changes.