税务筹划在工资薪金税负中的运用

The usage of the tax planning in the salary tax burden

工资薪金是个人收入的主要形式,超额累进税制和各种抵扣项目政策的存在,为税务筹划在工资薪金税负中的运用,提供了一定的空间。根据现行工资薪金个人所得税的政策法规,结合各单位的实际情况,工资薪金税负税务筹划的基本思路应从降低应纳税所得额和降低边际税率两个方面入手。

Salary is the main form of income,the progressive tax system,and various items of the existing offsetting policy,tax planning to pay salaries in the computed based on the use of space.Under the existing pay salaries tax policies,the organizations actual conditions,planning for the tax computed based on the basic ideas should be reduced from taxable income and reduce marginal tax rate with two aspects.