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目前我国对工资薪金计算应纳个人所得税,主要分为月度工资薪金收入和全年一次性奖金收入两种计税规则。这两种计税规则看似相似,实则大有不同,如果组合使用不当,将会对纳税人造成很大影响。本文针对工资薪金个人所得税展开筹划,通过对两种计税原理的深入分析,研究出了能产生最优个税效益的年度工资薪金发放组合方案。该最优组合方案的运用,可以有效的减轻纳税人的个税负担,增加公司员工实际可支配收入,提高员工工作的积极性。
At present, China’s personal income tax should be calculated on wages and salaries, which are mainly divided into two kinds of tax rules: monthly wage and salary income and annual one-time bonus income. The two tax rules look similar, but in fact very different, if not properly used in combination, will have a significant impact on taxpayers. In this paper, the personal income tax wage and salary planning, through the two kinds of tax principles in-depth analysis of the study found out the best tax benefits of the annual salary and payroll combination program. The use of the optimal combination of programs can effectively reduce tax burden on taxpayers, increase the actual disposable income of employees and enhance the enthusiasm of employees.