个人所得税的税务筹划

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1、《工程经济学》论文个人所得税的税务筹划研究白晓明(北京邮电大学学院:自动化班级:2008211409班学号:08212005)摘要：随着中国经济的发展，个人收入也急剧增加，随之而来的个人所得税负担也就明显加重。有关个人所得税的纳税筹划就引起了人们的广泛关注。那么如何在依法纳税的前提下，通过筹划，减轻税负。该文提供了一些解决思路。文章具体介绍了个人所得税纳税筹划的意义及必要性，个人所得税筹划的现状与原因，以及各种实际的涉税项目筹划思路与方法，给出了一些应用的案例，并重点介绍了个人工资薪金所得和劳务报酬所得的税务筹划。关键字：个人所得税税务筹划涉税项目工资薪金劳务报酬Per

2、sonalincometaxplanningBaiXiaoming(BUPTCollege:AutomationClass:2008211409Studentid:08212005)Abstract:WiththegrowthofChina'seconomyandsharpincreaseinpersonalincomeitfollowsthatpersonalincometaxburdenwillincreasesignificantly.Sopersonalincometaxplanninghasarousedpeople'swidespreadattention.

3、Buthowtoplantoreducethetaxburdenunderthepermissionoftaxlaw?Thepaperprovidesanumberofsolutions.Itspecificallydescribestheimportanceandmeaning,statusandreasonofpersonalincometaxplanningandavarietyofpracticalideasandmethodsoftax-relatedprojectsplanning.Alloftax-relatedprojects,wemainlyresea

4、rchindividualwageandsalaryincome.Meanwhilesomeapplicationsaregiven.Keyword:Personalincometax,taxplanning,tax-relatedproject,salaryincome,wage1/10《工程经济学》论文目录个人所得税的税务筹划研究........................................................................................1白晓明............................

5、........................................................................................1(北京邮电大学学院:自动化班级:2008211409班学号:08212005)..............1Personalincometaxplanning........................................................................................1BaiXiaoming....................

6、......................................................................................1(BUPTCollege:AutomationClass:2008211409Studentid:08212005)........10引言...........................................................................................................................31个人所得税筹

7、划的意义与必要性.........................................................................31.1有利于普及税法及提高纳税人的纳税意识...........................................31.2有利于减少单位的纳税支出......................................................................31.3减少偷税漏税行为的发生.........................