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1、个人所得税的税收筹划研究（Researchontaxplanningofpersonalincometax）StudyontaxplanningofpersonalincometaxHuangHuangtianJingyu(SchoolofFinanceandtaxation,ZhongnanUniversityofEconomicsandLaw.Hubei,Wuhan430060)Abstract:withthegeneralimprovementofpeople'sincome,personalin
2、cometaxisbecomingmoreandmoreimportanttaxes.Howtoraisetaxeswithoutbreakingthelaw?Moreandmoretaxpayersarepayingattentiontoit.Thesignificanceandcaseanalysisofpersonalincometaxplanningarediscussed.Keywords:personalincometax;taxcollection;GE}jCLCnumber:F83,do
3、cumentidentificationcode:A,articlenumber:1672-3198(2009)01-0331-011basicideasoftaxplanningforpersonalincometax1.1,makefulluseofpersonalincometaxpreferentialtaxpolicyInordertorealizetheadjustmentfunctionofthetaxrevenue,thestateusuallydesignsthetaxcategori
4、esTherearepreferentialtaxterms,includingtaxexemption,taxreduction,taxthresholdandtaxratedifferenceSpecialprovisions,etc..Inthesameway,taxpayerscanusethepreferentialtermsofpersonalincometax,Arrangeyourowneconomicactivitiessoastoreducethetaxburden.1.2chang
5、etaxpayerstatusAccordingtothetaxlawofourcountry,theresidenttaxpayerhasunlimiteddutytopaytaxesResidenttaxpayershavelimitedtaxliability.Thedifferenceoftaxpayer'sstatusisasfollowsTaxplanningprovidesemptyquestions.Taxpayersmayacceptdifferentstatusaccordingto
6、thetaxlawTax,individualtax,differentregulations,consciouslychangetheidentityoftaxpayersPaytaxesatleastincertaincircumstances.1.3conversiontaxitemsIndividualincometaxregulationsimposedifferentregulationsonthetaxationofdifferentkindsofincome,Thesamenatureo
7、fincome,accordingtodifferencesinincome,therearedifferentstandardsoftaxation.Taxpayersmay,inaccordancewiththeprovisionsoftheseregulations,changetheirincomesreasonablyandlegitimatelyThequalityofdividingormergingpersonalincomesoastoachievethesameamountofinc
8、omePaytheleasttax.1.4,theuseoftaxdeferredPracticehasprovedthatthetimelimitforthepaymentoftaxobligationshasbeenappropriatelypostponedanddeferredpaymenthasbeenmadeThetimevalueoftaxcanmaketaxpaymentsrelativelyless2personalinc
