摘要
通过介绍全年一次性奖金计税新方法的内容及应用,系统分析了新老计税方法对纳税人的不同影响,提出克服新的计税方法可能造成纳税人之间税负不均衡的办法.
This paper studies the content and application of the new taxation method of one-time annual bonus and systematically analyses the different influences upon taxpayers between the new and old taxation methods. Then it gives suggestions to overcome the disequilibrium between taxpayers that the new taxation method could causeit.
出处
《合肥学院学报（自然科学版）》
2006年第2期79-82,共4页
Journal of Hefei University :Natural Sciences
关键词
全年一次性奖金
计税方法
比较
分析
one-time annual bonus
taxation method
comparison
analysis
