浅谈工资发放与个人所得税纳税筹划

Planning of salary granting and personal income tax paying

简述在年度工资目标的确定、月工资发放、年终奖金发放时,要从发放的时机、额度进行合理配置,达到既激励员工又节约纳税额的目的,实现个人所得税税收筹划的基本思路。

When determining annual salary target, monthly salary and year-end bonus granting, it is important to make a reasonable plan about granting time and granting quantity for the goal that the employees are encouraged and tax amount is redused.