浅析年终一次性奖金对个人所得税纳税筹划的影响  

Discussion on the Impact of the Yearly Lump-Sum Bonus on the Tax Planning of Individual Income Tax

作　　者：高立 樊雨洁 GAO Li;FAN Yu-jie(Fishery Machincry and Instrument Research Institute,Shanghai 200092,China)

机构地区：[1]中国水产科学研究院渔业机械仪器研究所,上海200092

出　　处：《中小企业管理与科技》2018年第29期81-82,共2页Management & Technology of SME

摘　　要：中华人民共和国个人所得税法实行以后,对个人所得税,尤其是年终一次性奖金的计税方法进行了新的概述。但企业员工能否从新税法中获得受益?可以节省多少税款?论文拟从利用个人所得税政策使得税后收入最大化做出纳税筹划的探讨。After the implementation of the Individual Income Tax Law of the People＇s Republic of China, for individual income tax, especially the tax method of the yearly lump-sum bonus is given a new overview. But can employees benefit from the new tax law？ How much tax can be saved？ This paper tries to discuss the tax planning from the use of personal income tax policy to maximize after-tax income.

关 键 词：一次性奖金 个人所得税 纳税筹划 

分 类 号：F812.42[经济管理—财政学]