To be fact-based, year-end double salary is not a bonus for everyone. Apart from some company white collars and management of state-owned enterprises who will obtain an extra handsome bonus besides their salaries, as far as a large number of grassroots workers are concerned, they not only have nothing to do with the year-end double salary, but also can timely get their basic monthly salary to go home for the Spring Festival, which has made them very satisfied. From this perspective, the beneficiaries of year-end double salary are actually limited, and most of them are mid-high income groups. In this case, though the State Administration called off the separate taxation of "double-salary income", it means that tax payment of employees obtaining year-end double salary will increase and actual income will shrink. However, the influence scope of this tax new policy is quite limited, and the increase in tax payment of mid-high income groups is also conducive to tax fairness.