个人所得税的征税对象是个人取得的应税所得。《个人所得税法》例举的个人所得共有11项,本文就其中的工资、薪金所得项目谈谈个人所得税的税收筹划问题。工资薪金与我们每个人利益直接相关,企业作为个人所得税的代扣代缴义务人,应该对员工的个人所得税积极地进行纳税筹划,使其既不违反税法,又能最大程度的保护个人的利益,这也是我们财务人员应该思考的问题。 Individual income tax object is taxable income obtained by individuals. The personal income tax law cited a total of 11 personal income, this article on the salary and salary income items to talk about personal income tax tax planning issues. Wages and salaries are directly related to the interests of each of us. As a withholding agent of a personal income tax, an enterprise should make an active tax planning on its personal income tax so that it will not violate tax laws and maximize the protection of individual interests This is also what our financial staff should think about.