Paying personal income tax is related to the vital interests of each faculty.In order to improve the faculty’s enthusiasm for work,it’s very essential to make a plan for paying personal income tax.Based on the method of paying personal income tax,this essay gives a strategic analysis of tax planning with a combination of the university faculty’s actual salary situation. Paying personal income tax is related to the vital interests of each faculty. In order to improve the faculty’s enthusiasm for work, it’s very essential to make a plan for paying personal income tax. Based on the method of paying personal income tax, this essay gives. a strategic analysis of tax planning with a combination of the university faculty’s actual salary situation.