摘要
"十二五"期间,我国城乡居民收入将会普遍较快增加,越来越多的人将成为个人所得税的纳税人,个人所得税的纳税筹划在个人理财活动中越来越重要。在依法纳税的前提下,充分考虑影响工薪阶层应纳税额的因素,通过周密的设计和安排,运用合理的方法,使工薪阶层纳税最少,实现个人实际所得最大化。
During the period of "Twelve Five-Year", China's rapid urban-rural income will generally increase, more and more people will be the taxpayers, and personal income tax planning is becoming increasingly important in the personal financial activities. Under the premise of the tax law, the working-class can minimumtax, and maximum income by designing and arranging carefully, and using reasonable methods.
出处
《襄樊职业技术学院学报》
2010年第6期42-44,共3页
Journal of Xiangfan Vocational and Technical College
关键词
工薪阶层
工资薪金所得
薪酬结构
纳税筹划
working-class
salary structure of wage
salary income
tax planning