议年薪制下个人所得税纳税筹划

Discussion on the Planning of Personal Income Tax Paying under the Yearly-salary-system

越来越多的企事业单位实行年薪制,国家也颁布了关于年薪制计税的相关文件,如何充分利用年终奖的特殊计税方法,在法律允许的范围内,最大限度减低纳税人的税负是一个很有现实意义的研究课题。据此展开了一些探讨,以期对降低纳税人税负有所帮助。

More and more enterprises carry on the yearly-salary-system,and the nation also has issued related files about the yearly-salary-system tax calculation.Actually,It has become a significant subject to research how to make full use of its particular tax calculation to reduce the taxpayer＇s burden mostly on the scale of law.The paper makes some discussion on the subject in hope of reducing the burden of taxpayer.