2月份发放年终奖计入哪一年？-劳动争议法律援助-法律咨询免费平台-国际律师联盟

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问题	2月份发放年终奖计入哪一年？
释义	法律分析： 2021年2月份取得的全年一次奖金也是并入到2021年的综合所得计算个税，而不是计入2020年的收入。法律依据：《个人所得税法》第九条个人所得税以所得人为纳税人，以支付所得的单位或个人为扣缴义务人。《个人所得税法实施条例》第二十四条扣缴义务人向个人支付应税款项时，应当依照个人所得税法规定预扣或者代扣税款，按时缴库，并专项记载备查。
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