随着国家对教育的重视,当前高校已成为高收入群体,税收筹划已势在必行。由于个人所得税税率的变化,高校教职工薪金数额也不断的发生变化,因此不同形式的发放工资薪金对高校教职工的纳税也会产生很大影响。本文主要从合理分配高校教职工每月的工资和年终奖金、劳务报酬二个方面进行高校的税收筹划分析。 With the national emphasis on education, the current colleges and universities have become high-income groups, tax planning is imperative. Due to the changes in the individual income tax rate, the salary amount of staff in colleges and universities also constantly changes. Therefore, different forms of payment of salary and salary will have a great impact on the tax payment of college staff. This article analyzes the tax planning of colleges and universities from two aspects: the rational distribution of monthly salary and year-end bonuses of university faculty and the reward of labor service.