高校教职工个人所得税纳税筹划  

Personal Income Tax Payment Preparation of University Staff

作　　者：李炳亮[1] 

机构地区：[1]沈阳大学计财处,辽宁沈阳110044

出　　处：《沈阳大学学报》2007年第3期18-20,共3页

摘　　要：介绍了个人所得税中工资、薪金所得、劳务报酬所得、稿酬所得的应纳税额的纳税筹划。根据个人所得税法规定研究了工资、薪金所得中年终奖最佳发放金额,通过案例分析直观地反映出工资、薪金所得、劳务报酬所得、稿酬所得的税负最低方案。从纳税人角度看,合理合法地减轻了纳税人的税收负担,获得最大的税收利益,并且通过纳税筹划能够有助于提高纳税人的纳税意识,实现纳税人经济利益的自我保护。The tax payment preparation of the tax liability of wages, the salary income, the remuneration of labor .service, the payment for published piece in personal income tax is introduced. The best provide amount of year-end bonus in wage and salary income are studied according to the individual income tax law. The lowest tax burden plan of wage, salary income, the remuneration of labor service, and the payment for published piece is reflected through cases analysis. From the viewpoint of taxpayer, it lightens the burden of taxpayer reasonably and legally, and obtains the largest tax revenue interests. It can improve the taxpayer＇s consciousness of paying taxes and realize the serf-protection of taxpayer＇s economic benefits by tax payment preparation.

关 键 词：纳税筹划 年终奖最佳发放金额 税负最低方案 

分 类 号：F810.41[经济管理—财政学]