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1)  yearly lump-sum bonus
年终一次性奖金
1.
The change in the method of levying an individual’s income tax is based on the yearly lump-sum bonus,which has a direct effect on the way of granting the yearly lump-sum bonus.
年终一次性奖金计算征收个人所得税方法的改变直接影响年终一次性奖金的发放方法。
2)  one-time annual bonus
全年一次性奖金
1.
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.
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。
2.
There is one defect in the tax policy for one-time annual bonus——the tax burden is amazingly unfair.
全年一次性奖金的税收政策存在缺陷,税收负担严重不公。
3)  Individuals Year-end Bonus
个人年终奖金
4)  year-end reward
年终奖
1.
With the rapid development of intellectual economy,year-end reward as an incentive mechanism in contemporary enterprises,is more and more specific in character and accords with the demands of market.
随着知识经济的飞速发展,年终奖作为现代企业激励机制,更具个性化和市场化。
5)  best provide amount of year-end bonus
年终奖最佳发放金额
1.
The best provide amount of year-end bonus in wage and salary income are studied according to the individual income tax law.
根据个人所得税法规定研究了工资、薪金所得中年终奖最佳发放金额,通过案例分析直观地反映出工资、薪金所得、劳务报酬所得、稿酬所得的税负最低方案。
6)  year-end bonus
年终奖激励
1.
The reasons of the failure of year-end bonus are discussed on four aspects: the operation,the expectation of staff,the support of leadership,and the situation of evaluation.
探讨了年终奖失效在操作层面、员工期望、领导支持度及考核情况等方面的具体原因,提出坚持公平、降低员工心理预期,做好层级之间利益沟通、提高针对性等年终奖激励效用的最佳解决办法。
补充资料:年终
1.一年的末了。
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
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