随着我国经济的不断发展,个人收入的不断提高,对于与个人收入存在密切联系的个人所得税关注度也在不断提高。结合相关资料发现,目前我国个人所得税占国家税收总比重小,但发展趋势良好。然而,个人所得税的纳税筹划中仍存在较多问题。以此,本文分析影响个人所得纳税筹划的意义,并提出相应的筹划方法。 With the constant development of our economy and the continuous improvement of personal income, personal income tax attention has been continuously raised for those who have close ties with personal income. Combined with relevant information found that at present, China’s personal income tax accounts for a small proportion of the total national tax, but the development trend is good. However, there are still many problems in the tax planning of personal income tax. As a result, this article analyzes the significance of tax planning that affects personal income and puts forward corresponding planning methods.