高校工薪所得税纳税筹划策略  

Planning Strategies for College Payroll Income Tax

作　　者：刘闫锋 LIU Yan-feng(Shannxi Xueqian Normal University,XI’an 710100,China)

机构地区：[1]陕西学前师范学院财务处,陕西西安710100

出　　处：《陕西学前师范学院学报》2018年第12期118-120,共3页Journal of Shaanxi Xueqian Normal University

基　　金：2018年陕西学前师范学院校级科研项目(2018KY028)

摘　　要：随着教育事业的发展,高校教职工上缴个人所得税的数量因收入的增长也有很大的提升,教职工也越来越关注纳税筹划的问题,如何在国家税收法律法规的允许范围内合理节税,运用科学的筹划方法减轻高校教职工的负担。本文通过介绍纳税筹划的相关理论,针对不同的工薪种类提出纳税筹划方法。With the development of educational undertakings,the amount of individual income tax paid by university teachers and teachers has been greatly increased because of the increase of income,and teachers and staff are paying more and more attention to the problem of tax planning.This paper introduces the relevant theory of tax planning,and puts forward the tax planning method according to different kinds of salary.

关 键 词：高校 工薪 所得税 筹划 

分 类 号：G647.5[文化科学—高等教育学] F812.42[文化科学—教育学]