基于企业人工成本对工资薪金税收筹划的探讨

A view on tax planning of wages and salaries from the point of enterprises' labor cost

现行关于工资薪金的税收筹划,多是从职工的角度将工资薪金在月薪与年终奖之间进行合理划分,以求得全年个人所得税负最小的方案,但是在劳动力买方市场中决定薪金发放的是企业业主,作为"经济人"未必一定采用.试从企业人工成本的角度分析企业工资薪金发放的税收筹划.

The current tax planning of wages and salaries tends to make a reasonable division between the monthly salary and the year-end bonus to ensure a minimum annual income tax burden on the employees.However,it is not necessarily adopted by the owner of the enterprises,i.e.,the ＂economic being＂ who is also the decision-maker of the payments in the employment market.So the author analyzes the tax planning of wages and salaries from the point of the enterprises＇ labor cost.