2005年10月27日,全国人大审议通过了第三次修订的《个人所得税法》,将个人所得税工薪费用扣除标准提高到1600元。然而此扣除额标准是在全国“一刀切”的,仍然存在着不公平,由此又可以展开新一轮的个人所得税纳税筹划。个人所得税纳税筹划的思路一般可以从几个方面展开:(1)将工 On October 27, 2005, the National People’s Congress examined and approved the Third Revision of the Individual Income Tax Law, raising the deduction standard for personal income tax on wages and salaries to 1,600 yuan. However, this deduction standard is “across the board” across the country, and there is still unfairness, so a new round of personal income tax planning can be started. Individual income tax planning ideas generally can start from several aspects: (1) will work