随着市场经济的发展、国民生活水平的日益提高和税收分配制度的改革,个人所得税成为工薪阶层最大的纳税开支。如何合理利用国家税收法规和税收政策,在保证依法纳税的同时维护好纳税人自身利益,成了一个很有意义的课题。本文结合实证分析,对工资与年终奖合理组合进行个人所得税纳税筹划进行分析,以期为扣缴义务人在进行纳税决策时提供参考。 With the development of market economy, the ever increasing standard of living of the people and the reform of tax distribution system, personal income tax has become the largest tax payment for working-class people. How to make rational use of state tax laws and regulations and tax policies has become a very significant issue in ensuring that the taxpayers’ own interests are safeguarded while paying taxes in accordance with the law. Based on the empirical analysis, this paper analyzes the personal income tax planning of the reasonable combination of salary and year-end awards, with a view to providing reference for the withholding agents when making tax decisions.