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nian zhong jiang ge ren suo de shui na shui chou hua
Author(s): 
Pages: 76-77
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  速算扣除数纳税筹划免征额奖金收入计算方法差额部分韩先生月均收入计算公式新华网;
Abstract: <正>由于没有新的针对一次性收入的计税方案出台,2011年9月1日后年终奖的计算方法仍沿用老方案,只是将免征额由以前的2 000元改为3 500元。具体计算时应先将年终奖除以12,以得出的商确定税率和速算扣除数,再以年终奖乘以税率并减去速算扣除数。
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