According to the current computing method of individual income tax, when the year-end bunus are paid one-time in a month of a year, more individual income tax will be paid than the bounus being paid monthly. Besides, at the same time there are 6 bonus traps which will lead to the decrease of taxpayer's income. Focus on this, to adjust the proportion of current year-end pay againest nest year's deferred payment or to get a better year-end bonus tax computing method may help to solve this problem. As for the latter one, many people believe that year-end bonus should be taxed by distributing the total amount to 12 month for seperately taxing and then add them together. However, it may go againest to the original design intention to narrow down people's income gap. A better solution is to redesign the income tax formula from the prospective of regarding the annual income as a whole.