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1、税总局刊文管理解读新税法举例说明年终奖算法???afterthedaybeforeyesterdayintheofficialwebsitestatementpublishedthe^AnnouncementNo.forty-seventh",theNationalTaxAdministrationyesterdayafternoonannouncedonitswebsitethattheinterpretationofanarticleentitled〃theStateAdministrationoftaxationisresponsiblefortheim
2、plementstionofthenewtaxlawtoanswerthreequestions"・Thispaperillustratesthecalculationprocessofthetaxpayer'sannualtaxoftheyearaward,butthismethodisdifferentfromthatbeforethetaxlawrevision.ThenewalgorithmisdifferentfromthepastOnthewebsiteoftheStateAdministrationofTaxation,theinterpreta
3、tioncamefromXinhua，s13interviewwiththeofficialsofthebureau.Thispaperillustratesthecalculationprocessofthetaxpayer'staxonthemonthoftheyearaward.Thereporterfoundthatthealgorithmisdifferentfromthelastyearawardalgorithm.Accordingtothepastalgorithm,shouldbethefirstyear-endbonusdividedby1
4、2,togetthebusinesstodeterminethetaxrateandquickdeduction,thetaxableamountofdataforexample:=24000*10%-105・inthepastthebiggestdifferenceisthatthealgorithmandthealgorithm,withtheyear-endbonusmultipliedbythetaxrate,theneedtomakeupthedifference〃・Tosolvethisproblem,JinDongsheng,deputydire
5、ctoroftheTaxationResearchInstituteoftheStateAdministrationofTaxation,said:"beforethenewalgorithmispublished,thetaxshouldbecalculatedaccordingtothepastalgorithm.〃ButtheexpertalsosaidthatthenewtaxlawwillbeimplementedinSeptember1st,fine-tuningbeforetheimplementationispossible・??Isthere
6、portunclear?Inaddition,accordingtothe，，rumor，zstatementissuedbytheStateAdministrationofTaxationonthedaybeforeyesterday,someoneissuedthefalseannouncementinthenameoftheStateAdministrationofTaxation,andtheywillexercisethelegalresponsibilityofthepersonwhofiletheforgeddocumentaccordingto
7、law.Butsofar,itisstillunclearwhethertheStateTaxBureauhasreportedthecase・BeijingYueChenglawfirmchieflawyerYueChengsaid,ifthereissomeonelikethestatetaxadministrationstatementsaid,involvingtheforgeryofstateorgansdocumentcrime,suspectedcrimeismoreserious.Iftheforgedcontentcausespanic,it
8、mayalsobesuspectedo
