高校引进人才“安家费”的税务筹划

Tax Planning on the Setting-in Allowance for University Teacher

随着高校之间人才竞争的加剧,很多高校,尤其是地方新建本科院校为吸引优秀人才加盟,竞相提供高额购房补贴或安家费。对于高校引进人才安家费等问题让高校财务人员感到困惑,是否应当扣缴个人所得税,如何进行税务筹划才能使税负最低。结合相关税法的规定,提出解决上述问题的对策和建议,是很多引进人才的高校面临的迫切问题。

The competition of talents among universities,especially the newly-built ones,makes the universities promise to provide high setting-in allowance for talents,which make the universities face the problems whether the settle-in allowance is tax-free or there is a most advantageous method for the tax.Some ideas to solve problems are to be provided according to work experiences and the relevant tax law.