問 最(zui)近公司跟我(wo)說工資要納稅，想咨(zi)詢一下，工資總額中(zhong)是否包(bao)括獎(jiang)金么？

答(da) 根據《關于工(gong)(gong)資(zi)(zi)總(zong)額(e)(e)組成的規(gui)定(ding)》和(he)《<關于工(gong)(gong)資(zi)(zi)總(zong)額(e)(e)組成的規(gui)定(ding)>若干具體范圍的解釋》規(gui)定(ding)：工(gong)(gong)資(zi)(zi)總(zong)額(e)(e)是指各單位在(zai)一定(ding)時期內直接支付給本單位全部職工(gong)(gong)的勞動(dong)報酬總(zong)額(e)(e)。其中(zhong)包括計時工(gong)(gong)資(zi)(zi)、計件工(gong)(gong)資(zi)(zi)、獎金(jin)(jin)、津貼和(he)補貼、加(jia)班加(jia)點工(gong)(gong)資(zi)(zi)以(yi)及特殊情況下支付的工(gong)(gong)資(zi)(zi)。所以(yi)，企業發放(fang)給員(yuan)工(gong)(gong)的獎金(jin)(jin)應當是包含在(zai)工(gong)(gong)資(zi)(zi)總(zong)額(e)(e)中(zhong)的。