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随着我国经济的快速发展,企业职工收入水平的不断提高,收入的差距也越来越大,为了有效地发挥税收对收入分配的调节作用,2011年9月1日起开始实施新个人所得税法,此次个人所得税的修改在起征点、纳税区间、税率级次等方面都做出了调整,我国工薪阶层是个人所得税负担的主要群体,为了减轻低收入者的纳税负担,本文以合法原则为前提,利用税收优惠政策,避免在所得税的级距临界点附近出现高税负的现象,来探讨工资薪金、全年一次性奖金的个人所得税的纳税筹划方法。
With the rapid economic development in our country, the income level of enterprises and employees has been constantly increasing and the income gap has been widening. In order to effectively bring into play the regulatory role of tax revenue distribution, the new personal income tax law will be implemented on September 1, 2011 This amendment of personal income tax has made adjustments in the aspects of the threshold, the tax payment interval and the tax rate level. The working-class in our country is the main group of personal income tax burden. In order to reduce the tax burden of low-income people, As a prerequisite, the use of preferential tax policies to avoid the income tax in the vicinity of the critical point of the high tax burden phenomenon to explore wage and salary, annual bonuses individual income tax tax planning methods.