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“岗薪制”是企业管理中体现按劳分配和岗位差异的一种分配机制,科学、合理地筹划好“岗薪制”企业员工的个人所得税缴纳方案,可以真正提高员工税后收入水平,实现企业和个人经济效益的最大化,体现“岗薪制”分配方式的优越性。本文从税收角度出发,基于对“岗薪制”企业员工个人所得税案例的计算分析,提出了企业进行个人所得税筹划的方法和考虑的事项。
“Salary system ” is a distribution mechanism that reflects the distribution according to work and job differences in enterprise management, and scientifically and reasonably plan for the personal income tax payment for employees of the “Salary System”, which can really increase the employee tax After the income level, to achieve the maximization of the economic benefits of enterprises and individuals, reflecting “salary system ” the superiority of distribution. This article from the tax point of view, based on the “salary system ” enterprise personal income tax case of the calculation and analysis, put forward the enterprise income tax planning methods and considerations.