問(wen) 最近公(gong)司跟我說(shuo)工資(zi)要納稅，想咨(zi)詢一(yi)下，工資(zi)總額中是否包括獎金么(me)？

答(da) 根據《關于工(gong)(gong)資(zi)總額組成的(de)(de)規定》和(he)《<關于工(gong)(gong)資(zi)總額組成的(de)(de)規定>若干具體范圍(wei)的(de)(de)解釋》規定：工(gong)(gong)資(zi)總額是指各單位在(zai)一(yi)定時(shi)期(qi)內直接支付(fu)給(gei)本單位全(quan)部職工(gong)(gong)的(de)(de)勞動報酬(chou)總額。其中包(bao)括計時(shi)工(gong)(gong)資(zi)、計件工(gong)(gong)資(zi)、獎金、津(jin)貼(tie)和(he)補貼(tie)、加班加點工(gong)(gong)資(zi)以及特殊(shu)情(qing)況下(xia)支付(fu)的(de)(de)工(gong)(gong)資(zi)。所以，企業發(fa)放給(gei)員工(gong)(gong)的(de)(de)獎金應(ying)當是包(bao)含(han)在(zai)工(gong)(gong)資(zi)總額中的(de)(de)。