摘要
随着高校教师收入的增加,其纳税问题日益引起重视,在合理合法的限度对其进行税收筹划非常必要。另外,为其提供必要的办公用品、福利设施、交通和福利便利也可作为税收筹划的方法。
With the increase of colleges and universities teachers' income,the tax payment problem has been paid increasingly attention.The tax planning is very necessary in legitimate limits.In addition,providing the necessary office supplies,welfare facilities,transportation and welfare facilities can also be the taxation planning methods.
出处
《经济与管理》
CSSCI
2010年第11期55-58,共4页
Economy and Management
基金
河北省高校教师收入税收策划研究课题(S070406)
关键词
税收筹划
独立学院
一次性奖金
边际税率
taxation planning
independent college
one-time premium
marginal tax rate