年终奖
Year-end bonus
视频来源：央视网
12月29日召开的国务院常务会议，决定延续实施部分个人所得税优惠政策。会议明确了多项政策，将持续减轻个人所得税纳税人负担（reduce the burden of individual income tax），缓解中低收入群体压力（alleviate the pressure of low- and middle-income groups），预计一年可减税1100亿元。
China will extend some personal income tax breaks. The measures will reduce annual personal income tax by 110 billion yuan.
将全年一次性奖金不并入当月工资薪金所得、实施按月单独计税的政策延至2023年底。将年收入不超过12万元且需补税或年度汇算补税额不超过400元的免予补税政策延至2023年底。将上市公司股权激励单独计税政策延至2022年底。
The year-end one-off bonus will not be incorporated into the salary income of the current month, and the policy of separate monthly taxation for the bonus will be extended to the end of 2023. For those who's comprehensive income for the year is 120,000 yuan or less but have tax owed, and those who's tax owed is no more than 400 yuan after the yearly tax settlement, the exemption policy for their tax owed will be extended to the end of 2023. For listed enterprises, the separate taxation policies for equity incentives has been extended to the end of 2022.
