摘要
税务筹划已成为企业理财的重要工作,但还没有引起高校的重视。文章通过对高校教职工工资薪金个人所得税的税务筹划,以增加教职工的税后净收益,同时为高校的税务筹划工作提供借鉴。
Tax planning has become an important work of financial management in enterprises, but it did not draw adequate attention in universities. Based on the tax planning of wages of personal income in university, the increase of the net after-tax income of staff can be achieved, and simultaneously, it provides reference of tax planning for colleges and universities as well.
出处
《平顶山工学院学报》
2008年第3期3-5,共3页
Journal of Pingdingshan Institute of Technology