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随着社会经济和企业的发展,员工个人收入也不断增加,随之而来的个人所得税负也明显加重。本文通过两同事年终奖计发现象,分析了员工工资、薪金所得纳税筹划的必要性,通过制订合理避税计划及采取合理避税策略的思路,提出了常见的员工工资、薪金所得纳税筹划策略,即在不损害国家、企业利益的前提下,通过对员工工资、薪金所得进行纳税筹划,合理纳税、有效避税,在企业人工成本不变的前提下,实现员工个人收入最大化,达到企业与员工的“双赢”。
With the social economy and the development of enterprises, personal income of employees has also increased, resulting in a significant increase in personal income tax burden. Based on the findings of the end-of-year awards of two colleagues, this paper analyzes the necessity of employee salary and salary income tax planning. By formulating a reasonable tax avoidance plan and adopting a reasonable tax avoidance strategy, this paper puts forward common wage and salary income tax planning strategies Without prejudice to the interests of countries and enterprises, through the tax payroll, salaries and tax payers, effective tax avoidance, under the premise of constant labor costs in the enterprise, to maximize the personal income of employees and enterprises and employees “Win-win ”.