年终奖是企业激励员工的重要方式。根据现行的税收制度,年终奖支付时点不同,支付形式不同,那么其税负就会有很大的差别。因此从降低税负的角度来看,企业在支付年终奖时,应综合考虑,精心筹划,以使纳税人获得最大利益,从而实现奖优奖勤和激励员工的目的。以下简要针对年终奖的税收筹划相关内容进行分析。 Year-end bonus is an important way to motivate employees. According to the current tax system, the year-end bonus payment at different points in time, different forms of payment, then the tax will be very different. Therefore, from the perspective of reducing the tax burden, enterprises should carefully consider and pay the year-end awards in the best interests of the taxpayers in order to achieve the goal of rewarding and rewarding employees and motivating employees. The following brief analysis of tax planning related to year-end awards.