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随着市场经济的发展,各种经济性质的企业纷纷涌现,那么,企业在组建时是选择缴纳企业所得税的企业类型税负低还是选择缴纳个人所得税的企业类型税负低呢?下面笔者从对两税的税负差异分析来探讨这一问题。一、企业所得税和个人所得税的差异与节税方案为便于分析,我们暂不考虑纳税调整事项,看看在同一赢利水平下,按企业所得税计算的结果与按个人所得税计算结果的差异情况。设企业年利润额即应纳税所得额为X,按企业所得税计算的结果为q,按个人所得税计算的结果为g,两税差异额为Y,即Y=q-g,根据应纳税所得额X数值所在区间的不同,可以得出如下六组关于X与Y之间的函数关系:
With the development of market economy, a variety of economic nature of enterprises have emerged, then, when the establishment of enterprises is to choose to pay corporate income tax type of corporate tax is low or choose to pay personal income tax type of corporate tax it low? Tax differences between tax analysis to explore this issue. First, the difference between corporate income tax and personal income tax savings and tax programs In order to facilitate the analysis, we will not consider the tax adjustments, take a look at the same profit level, according to the calculation of corporate income tax and personal income tax differences. Let the enterprise annual profit amount that the taxable income amount is X, the enterprise income tax calculation result is q, the personal income tax result is g, the difference between the two taxes is Y, namely Y = qg, according to the taxable income X value The difference between the range, you can draw the following six groups on the relationship between X and Y: