必看！事关你的年终奖！
<section data-role="paragraph" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgba(0, 0, 0, 0.9); font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"><h1 style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; font-weight: 400; font-size: 17px; max-width: 100%; line-height: 2em; text-align: center; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">快到年末了</span></h1></section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgba(0, 0, 0, 0.9); font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">大家一直期盼的年终奖</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; color: rgba(0, 0, 0, 0.9); font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">也即将开始发放</span></p><p></p><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgba(0, 0, 0, 0.9); font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; visibility: visible; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">许多小伙伴对年终奖有不少疑问</span></p></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgba(0, 0, 0, 0.9); font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">企业必须发年终奖吗？</span></p></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgba(0, 0, 0, 0.9); font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">被公司辞退还有年终奖吗？</span></p></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgba(0, 0, 0, 0.9); font-size: 17px; letter-spacing: 0.544px; white-space: normal; background-color: rgb(255, 255, 255); text-align: center; line-height: 2em; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">年终奖要交税吗？</span></p></section><p></p><section data-role="title" data-tools="135编辑器" data-id="136573" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; justify-content: flex-start;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; border-radius: 25px; background-color: rgb(255, 206, 115); display: flex;"><section style="margin: 0px; padding: 0px 6px 0px 12px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; flex-shrink: 0; display: flex; align-items: center;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: 1.5px; color: rgb(255, 255, 255);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">0</strong><strong data-original-title="" title="" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">1</strong></section></section><section style="margin: 0px; padding: 6px 25px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; background-color: rgb(87, 184, 246); border-radius: 25px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(255, 255, 255); text-align: center;"><strong data-brushtype="text" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">什么是年终奖？</strong></section></section></section><section style="margin: 0px; padding: 0px 0px 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 10px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 25 24" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M0,0,25,24,21,0Z" style="fill:#f8c974;fill-rule:evenodd;"></path></g></g></svg></section></section></section></section></section><p></p><section data-tools="135编辑器" data-id="136562" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; flex-direction: column;"><section style="margin: 0px 0px -10px; padding: 0px 0px 0px 13px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; justify-content: flex-start; z-index: 9;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 20px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 18.48 21.75" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M17,13.69c0,3.63-3.28,6.56-7.32,6.56s-7.32-2.93-7.32-6.56a5.9,5.9,0,0,1,.32-1.92h0c2.45-7.2,11-9.54,11-9.54l-2,5.14A6.72,6.72,0,0,1,17,13.69Z" style="fill:#f8c974;stroke:#fff;stroke-width:3px;fill-rule:evenodd;"></path></g></g></svg></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 20px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 18.48 21.75" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M17,13.69c0,3.63-3.28,6.56-7.32,6.56s-7.32-2.93-7.32-6.56a5.9,5.9,0,0,1,.32-1.92h0c2.45-7.2,11-9.54,11-9.54l-2,5.14A6.72,6.72,0,0,1,17,13.69Z" style="fill:#f8c974;stroke:#fff;stroke-width:3px;fill-rule:evenodd;"></path></g></g></svg></section></section><section style="margin: 0px; padding: 15px 13px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; background-color: rgb(237, 248, 255);"><section data-autoskip="1" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">年终奖通常指的是由企业根据自身的经营状况，通过其内部规章制度规定、劳动合同约定或其他方式约定，在每年度末或次年年初给予员工的福利性质的奖励</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">实践中，年终奖往往会以不同类型的称呼出现：</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(192, 0, 0); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">13薪</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">——固定金额的额外报酬</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(192, 0, 0); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">年度绩效奖金</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">——依据员工的绩效和企业的经营业绩发放</span></p></section></section><section data-width="100%" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 676.992px; height: 6px; border-bottom: 1px dashed rgb(87, 184, 246); overflow: hidden;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section><p></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p></p><section data-role="title" data-tools="135编辑器" data-id="136573" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; justify-content: flex-start;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; border-radius: 25px; background-color: rgb(255, 206, 115); display: flex;"><section style="margin: 0px; padding: 0px 6px 0px 12px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; flex-shrink: 0; display: flex; align-items: center;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: 1.5px; color: rgb(255, 255, 255);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">0</strong><strong data-original-title="" title="" data-num="2" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">2</strong></section></section><section style="margin: 0px; padding: 6px 25px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; background-color: rgb(87, 184, 246); border-radius: 25px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(255, 255, 255); text-align: center;"><strong data-brushtype="text" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">用人单位一定要发放年终奖吗？</strong></section></section></section><section style="margin: 0px; padding: 0px 0px 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 10px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 25 24" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M0,0,25,24,21,0Z" style="fill:#f8c974;fill-rule:evenodd;"></path></g></g></svg></section></section></section></section></section><section data-tools="135编辑器" data-id="136562" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; flex-direction: column;"><section style="margin: 0px 0px -10px; padding: 0px 0px 0px 13px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; justify-content: flex-start; z-index: 9;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 20px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 18.48 21.75" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M17,13.69c0,3.63-3.28,6.56-7.32,6.56s-7.32-2.93-7.32-6.56a5.9,5.9,0,0,1,.32-1.92h0c2.45-7.2,11-9.54,11-9.54l-2,5.14A6.72,6.72,0,0,1,17,13.69Z" style="fill:#f8c974;stroke:#fff;stroke-width:3px;fill-rule:evenodd;"></path></g></g></svg></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 20px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 18.48 21.75" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M17,13.69c0,3.63-3.28,6.56-7.32,6.56s-7.32-2.93-7.32-6.56a5.9,5.9,0,0,1,.32-1.92h0c2.45-7.2,11-9.54,11-9.54l-2,5.14A6.72,6.72,0,0,1,17,13.69Z" style="fill:#f8c974;stroke:#fff;stroke-width:3px;fill-rule:evenodd;"></path></g></g></svg></section></section><section style="margin: 0px; padding: 15px 13px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; background-color: rgb(237, 248, 255);"><section data-autoskip="1" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">年终奖属于员工劳动报酬的一部分，但其在工资类别中是否属于必须发放的项目，国家劳动法律法规没有明确规定。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">一般来说，年终奖是否发放、发多少，与单位经营状况及员工表现密切相关，属于单位的自主权利 。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">如果劳动合同中有明确约定 ，或单位规章制度中有明确规定 ，那么按照同工同酬原则，劳动者就有权按照约定或规定享受年终奖。</span></p></section></section><section data-width="100%" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 676.992px; height: 6px; border-bottom: 1px dashed rgb(87, 184, 246); overflow: hidden;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section><p></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p></p><section data-role="title" data-tools="135编辑器" data-id="136573" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; justify-content: flex-start;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; border-radius: 25px; background-color: rgb(255, 206, 115); display: flex;"><section style="margin: 0px; padding: 0px 6px 0px 12px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; flex-shrink: 0; display: flex; align-items: center;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: 1.5px; color: rgb(255, 255, 255);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">0</strong><strong data-original-title="" title="" data-num="3" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">3</strong></section></section><section style="margin: 0px; padding: 6px 25px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; background-color: rgb(87, 184, 246); border-radius: 25px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(255, 255, 255); text-align: center;"><strong data-brushtype="text" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">年终奖发放前离职还有年终奖吗？</strong></section></section></section><section style="margin: 0px; padding: 0px 0px 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 10px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 25 24" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M0,0,25,24,21,0Z" style="fill:#f8c974;fill-rule:evenodd;"></path></g></g></svg></section></section></section></section></section><section data-tools="135编辑器" data-id="136562" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; flex-direction: column;"><section style="margin: 0px 0px -10px; padding: 0px 0px 0px 13px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; justify-content: flex-start; z-index: 9;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 20px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 18.48 21.75" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M17,13.69c0,3.63-3.28,6.56-7.32,6.56s-7.32-2.93-7.32-6.56a5.9,5.9,0,0,1,.32-1.92h0c2.45-7.2,11-9.54,11-9.54l-2,5.14A6.72,6.72,0,0,1,17,13.69Z" style="fill:#f8c974;stroke:#fff;stroke-width:3px;fill-rule:evenodd;"></path></g></g></svg></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 20px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 18.48 21.75" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M17,13.69c0,3.63-3.28,6.56-7.32,6.56s-7.32-2.93-7.32-6.56a5.9,5.9,0,0,1,.32-1.92h0c2.45-7.2,11-9.54,11-9.54l-2,5.14A6.72,6.72,0,0,1,17,13.69Z" style="fill:#f8c974;stroke:#fff;stroke-width:3px;fill-rule:evenodd;"></path></g></g></svg></section></section><section style="margin: 0px; padding: 15px 13px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; background-color: rgb(237, 248, 255);"><section data-autoskip="1" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">提前离职能否获得年终奖，分两种情况：</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">1、</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(192, 0, 0); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">企业将在职时间纳入年终奖的发放条件的</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">，一般按约定处理，但需符合劳动法律法规。（如果约定的是必须年底在职的员工才发放年终奖，则员工提前离职一般无法获得年终奖；如果仅约定年终奖需依绩效考核结果确定，且员工绩效考核结果已经确定符合，只是在实际发放奖金前离开用人单位的，员工一般能够获得一定比例的年终奖。）</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">2、</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(192, 0, 0); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">企业未将在职时间作为年终奖发放条件的</strong></span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">，员工提前离职的，看员工是否符合奖金考核的条件，如果符合的，结合员工离职的原因、时间和对单位的贡献程度等多方面因素，按同工同酬原则发放员工一定比例的年终奖。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">总结：提前离职能不能拿到年终奖，不仅要看企业与员工的约定，也要考虑员工离职的原因。</span></section></section><section data-width="100%" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 676.992px; height: 6px; border-bottom: 1px dashed rgb(87, 184, 246); overflow: hidden;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section><p></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p></p><section data-role="paragraph" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section data-role="title" data-tools="135编辑器" data-id="136573" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; justify-content: flex-start;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; border-radius: 25px; background-color: rgb(255, 206, 115); display: flex;"><section style="margin: 0px; padding: 0px 6px 0px 12px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; flex-shrink: 0; display: flex; align-items: center;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; letter-spacing: 1.5px; color: rgb(255, 255, 255);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">0</strong><strong data-original-title="" title="" data-num="4" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">4</strong></section></section><section style="margin: 0px; padding: 6px 25px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; background-color: rgb(87, 184, 246); border-radius: 25px;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(255, 255, 255); text-align: center;"><strong data-brushtype="text" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">年终奖是否要交税？</strong></section></section></section><section style="margin: 0px; padding: 0px 0px 0px 15px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 10px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 25 24" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M0,0,25,24,21,0Z" style="fill:#f8c974;fill-rule:evenodd;"></path></g></g></svg></section></section></section></section></section><section data-tools="135编辑器" data-id="136562" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><section style="margin: 10px auto; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; flex-direction: column;"><section style="margin: 0px 0px -10px; padding: 0px 0px 0px 13px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; display: flex; justify-content: flex-start; z-index: 9;"><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 20px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 18.48 21.75" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M17,13.69c0,3.63-3.28,6.56-7.32,6.56s-7.32-2.93-7.32-6.56a5.9,5.9,0,0,1,.32-1.92h0c2.45-7.2,11-9.54,11-9.54l-2,5.14A6.72,6.72,0,0,1,17,13.69Z" style="fill:#f8c974;stroke:#fff;stroke-width:3px;fill-rule:evenodd;"></path></g></g></svg></section><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 20px;"><svg xmlns="http://www.w3.org/2000/svg" viewbox="0 0 18.48 21.75" style="display: block;"><g data-name="图层 2"><g data-name="图层 1"><path d="M17,13.69c0,3.63-3.28,6.56-7.32,6.56s-7.32-2.93-7.32-6.56a5.9,5.9,0,0,1,.32-1.92h0c2.45-7.2,11-9.54,11-9.54l-2,5.14A6.72,6.72,0,0,1,17,13.69Z" style="fill:#f8c974;stroke:#fff;stroke-width:3px;fill-rule:evenodd;"></path></g></g></svg></section></section><section style="margin: 0px; padding: 15px 13px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; background-color: rgb(237, 248, 255);"><section data-autoskip="1" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">年终奖可单独计税，也可以选择并入当年综合所得计税。纳税人可以自行选择计税方式，以便于享受减税红利</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">年终奖单独计税政策</strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">居民个人取得全年一次性奖金，符合相关规定的，不并入当年综合所得，以全年一次性奖金收入除以12个月得到的数额，按照按月换算后的综合所得税率表，确定适用税率和速算扣除数，单独计算纳税。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;"> <br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">全年一次性奖金是指行政机关、企事业单位等扣缴义务人根据其全年经济效益和对雇员全年工作业绩的综合考核情况，向雇员发放的一次性奖金。上述一次性奖金也包括年终加薪，实行年薪制和绩效工资办法的单位根据考核情况兑现的年薪和绩效工资。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">居民个人取得全年一次性奖金，可以选择单独计税，也可以选择并入当年综合所得计税，但一个纳税年度内对每一个纳税人，单独计税办法只允许采用一次。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">单独计税公式</strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(89, 89, 89); font-size: 15px; text-shadow: none; letter-spacing: 1px; font-family: Helvetica, Arial, sans-serif;">应纳税额=全年一次性奖金收入*适用税率-速算扣除数</span></p></section></section><section data-width="100%" style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; width: 676.992px; height: 6px; border-bottom: 1px dashed rgb(87, 184, 246); overflow: hidden;"><br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; color: rgba(0, 0, 0, 0.9); font-family: system-ui, -apple-system, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; white-space: normal; background-color: rgb(255, 255, 255); box-sizing: border-box !important; overflow-wrap: break-word !important;"/></section></section></section></section><p></p><section style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; font-size: 17px; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(34, 34, 34); letter-spacing: 1px; line-height: 2em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; line-height: 1.5em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(165, 165, 165); font-size: 12px; text-shadow: none; font-family: Helvetica, Arial, sans-serif;">来源：财政部 税务总局<br style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"/></span></p></section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(34, 34, 34); letter-spacing: 1px; line-height: 1.5em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(165, 165, 165); font-size: 12px; text-shadow: none; font-family: Helvetica, Arial, sans-serif;">网址：</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; font-size: 17px; white-space: normal; background-color: rgb(255, 255, 255); color: rgb(34, 34, 34); letter-spacing: 1px; line-height: 1.5em; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(165, 165, 165); font-size: 12px; text-shadow: none; font-family: Helvetica, Arial, sans-serif;">https://www.gov.cn/zhengce/zhengceku/202308/content_6900595.htm?dzb=true</span></p><p><br/></p><link rel="stylesheet" href="//www.fqlook.cn/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_P9i" id="wcn_editor_css"/> 年终奖是什么样的？
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