工资、薪金所得的税收筹划探析  

Study and Analysis of Salary Income Tax Planning

作　　者：徐恩耀[1] 

机构地区：[1]福建广播电视大学,福州350003

出　　处：《科技和产业》2012年第6期119-121,共3页Science Technology and Industry

摘　　要：为有效地增加员工收入,增加支付工资的有效性,企业可以依据我国个人所得税对于工资、薪金所得的税收规定,通过合理安排工资与奖金、降低计税依据以及与劳务报酬进行有效转化等方法对员工的工资薪金进行税收筹划。在税收筹划的过程中,应充分考虑员工对工资薪金的需求和期望等相关因素。In order to increase employee income and effectiveness of the salary payment, employers can utilize the regulations in the Income Tax Laws regarding salary and wage income to engage in income tax planning through reasonable structure of salary and bonus to reduce the income tax basis, and effective transfer of remunerations. In the process of tax planning, employee ＇s demand and expectation of compensation should be taken into full consideration.

关 键 词：工资薪金 劳务报酬 税收筹划 

分 类 号：F275[经济管理—企业管理]