随着社会经济的不断发展,人们的收入有了显著提高,随着收入的增加,对于个人所得税的关注程度也大幅提高。如何尽可能地减轻税负,获得最大收益越来越受到纳税人的重视。针对这种情况,本文分析了个人所得税的特点和个人所得税筹划的基本原则,并结合实例就如何进行个人所得税筹划进行了探讨。 With the continuous development of social economy, people’s income has been significantly increased. With the increase of income, the degree of attention paid to personal income tax has also increased significantly. How to reduce the tax burden as much as possible and get the maximum benefit is paid more and more attention by taxpayers. In response to this situation, this paper analyzes the characteristics of personal income tax and the basic principles of personal income tax planning, combined with examples on how to carry out personal income tax planning were discussed.