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1、SuperHcialanalysisofthedesignofnewearpersonalincometaxByJodyBlazekAbstractWithChina'seconomicdevelopment,personalincomeincreaseddramatically,followedbypersonalincometaxburdenwillincreasesignificantly・Personalincometaxplanningitcausedwidespreadconcern.Sothepremiseofhowthetaxlaw,throughplanning,redu
2、cethetaxburden,thearticleintroducedindetailthesignificanceofpersonalincometaxplanningandthenecessity,personalincometaxplanningmajortax-relateditems.Keywords:Individualincometax;taxplanning;significance;necessity;majortax-relateditemsWiththeeconomygrowing,graduallyraisethelivingstandardsofourpeople
3、,thesourcesandformsofpersonalincomearebecomingincreasinglydiverse,moreandmorepeoplebecomepersonalincometaxpayers.Accordingly,revenuefrompersonalincometaxintheproportionalsoshowedarisingtrendyearbyyear,tomaintainthevitalinterestsoftheperspectiveofreducingthetaxburden,personalincometaxplanningmorean
4、dmoretaxpayersarehighlyvalued・Sohowtomakethetaxpayersunderthepremiseofnotagainstthelaw,reducethetaxburdenasmuchaspossible,togainmaximumbenefithasbecomeanimportantresearchcontent,thepersonalincometaxplanninghasbecomeincreasinglyimportant.ThesignificanceofpersonalincometaxplanningandthenecessityMany
5、taxpayersfromthepastsecretlyorunconsciouslyadoptvariousmethodstoreducetheirtaxburden,developmentofactivetaxplanningthroughtoreducethetaxburden.However,insometaxplanningideasandknowledgeareoftenopportunistictogether.Atthesametimesomepeoplepuzzled:"TaxPlanninginthepremiseisnotillegal,buttheplanitsel
6、fisnotaviolationofthespiritofnationallegislationandtaxpolicy-orientedit?Desirabletaxplanningit?nInthiscontext,thecorrectincometaxguidetaxpayersontaxplanningandtaxoftheeconomicdevelopmentofthemoreimportantpracticalsignificance,greatdealofresearchnecessary.1.Personalincometaxplanningisconducivetolon
7、g-termdevelopmentunits.2.Helpstoreducetheunit'staxexpenditures.3.Helpstoreducetheindividuafsowntaxevasion,taxevasionandotherillegalactsoccur,andenhancetaxawarenessandrealizationoftaxhonesty.Third,personalincometa
