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本文深入研究了在支付给员工的各月工资的现值之和不变的情况下每个月工资如何发放才能使各月工资、薪金所得的个人所得税应纳税额现值之和最小,为工资、薪金所得个人所得税的税收筹划提供理论上的支持。
This paper studies in depth the issue of how to distribute the monthly salary when the sum of the present value of the monthly wages paid to the employees is the same so as to minimize the sum of the present value of the personal income tax payable of each month’s wages and salaries, , Income tax personal income tax tax planning to provide theoretical support.