工薪阶层个人所得税筹划模型的探讨

Discussion on personal income tax preparation model

运用个人所得税筹划模型可以减轻纳税人的纳税负担,对工薪阶层的工资、薪金与年终奖金进行分析,总结工资、薪金与年终奖金的纳税特点,并根据其特点建立个人所得税的筹划模型。通过对模型的求解,得出个人利益最大化的工资、薪金与奖金分配方案。最后用模型对实例进行筹划,并与未筹划前的纳税情况进行对比,证实模型的可行性。

Using the personal income tax preparation model may lighten taxpayer＇s tax payment burden, and via analysing salariat＇ swages, salary and year-end bonus, and summarizing the tax payment characteristics, we have established the personal income tax preparation model according to its characteristics. Through model solution, we have obtained a plan of personal interest maximization based on his wages, salary and year-end bonus. Finally, the feasivility of the preparation model is proved by using it to prepare the cases, then comparing the result with the taxpayment before planning.