随着国家科教兴国方针政策的实施,国家对高校教师的收入监控也在逐步加强。认真选择发放方式,精确计算不同发放方式下对高校教工所承担税负的影响,选择最佳的适用税率,在不增加费用支出的前提下,合理组合,用足用好税收政策,避开高税率,为高校教工做好年终奖纳税筹划,从而取得明显的节税效果。 With the implementation of the principle of rejuvenating the country through science and education, the state has also gradually strengthened the monitoring of the income of university teachers. Carefully choose the payment method, the exact calculation of different payment methods to college tax burden, choose the best applicable tax rate, without increasing the cost of the premise, a reasonable combination, with sufficient tax policy to avoid high Tax rate, do a good job for university faculty year-end bonus tax planning, resulting in significant tax savings.