摘要
随着高校教师收入的增长,上缴给国家的个人所得税也越来越受到人们的关注,如何在不违背国家税收法律法规的前提下,科学筹划,合理节税,减轻税负,是大家都非常关心的一个问题。文章通过学习个人所得税法的计税规定,对高校教师个人所得税纳税筹划方法进行了探析。
With the development of economy, university staff's income is increasing. As a result, income tax is a com- mon topic. University staff are concerned about how to do income tax planning, how to avoid and reduce tax under the law. After studying the articles of Individual Income Tax Law of the People's Republic of China, the author gives some suggestions on income tax planning for university staff.
出处
《无锡商业职业技术学院学报》
2009年第3期29-32,共4页
Journal of Wuxi Vocational Institute of Commerce
关键词
高校教师
个人所得税
纳税筹划
university staff
income tax
income tax planning