New tax deduction standard for 2022 year-end bonus:
（1） Find the applicable tax rate A and quick calculation deduction A according to the quotient of the annual one-time bonus income excluding tax divided by 12;
（2） Annual one-time bonus income including tax=(annual one-time bonus income excluding tax - quick calculation deduction A) ÷ (1 - applicable tax rate A);
（3） Re search the applicable tax rate B and quick calculation deduction B according to the quotient of annual one-time bonus income including tax divided by 12;
（4） Tax payable=annual one-off bonus income including tax × applicable tax rate B - quick calculation deduction B.
Legal basis
Article 3 of the Law of the People's Republic of China on the Administration of Tax Collection, the collection and cessation of taxes, as well as the reduction, exemption, refund and payment of taxes, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law to make regulations, the provisions of the administrative regulations formulated by the State Council shall apply.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions without authorization on the imposition, suspension, reduction, exemption, refund, and payment of taxes and other decisions that contravene the laws and administrative regulations on taxation.
