企业职工个人所得税纳税筹划方案的思考

Reflections on Income Tax Planning of Enterprises’Employees

文章从工资薪金和企业年金的发放、充分利用国家税收优惠政策、提高实际多得等方面对企业职工缴纳个人所得税提出了一系列合理的避税措施,具有一定的指导意义。

The paper presents a series of reasonable measures to avoid tax from the perspectives of the allocation of salary and annuity,the state preferential taxation policy,the increase in employees’disposable income,etc.,which to a certain degree afford a guide to the study and practice in this regard.