随着经济的发展,绩效工资改革的不断深入,高校教职工的收入不仅在总量上有了明显增加,其收入的组成结构也发生了显著变化。收入的增加导致职工应交个人所得税的增加。如何在收入增加的同时进行合理避税,成为高校教职工越来越关心的话题,这也是本文写作的意义所在。本文将从固定收入、变动收入两个个方面对高校教职工如何进行个人所得税纳税筹划进行分析。 With the development of economy and the deepening of reform of performance salary, the income of faculty and staff in colleges and universities not only increases obviously in the total amount, but also changes the composition of income. The increase of income leads to the increase of personal income tax payable by workers. How to make reasonable tax avoidance while increasing the income has become a topic that college teachers and workers are increasingly concerned about, which is also the significance of this writing. This article will analyze how college faculty members pay personal income tax from two aspects: fixed income and variable income.