基于税收筹划谈企业职工薪酬制度的设计

The Design of Enterprise Workers' Remuneration System Based on Tax Planning

随着中国市场经济的发展与税收分配制度改革的深入,个人收入来源形式也日益多样化,个人所得税在税收比重中所占的份额越来越重,如何使税后利益最大化已成为关系纳税人切身利益的重要问题,如何合理分配与规划企业职工薪金报酬也受到越来越多纳税人的关注。本文着重讨论这一问题。

With the development of China＇s market economy and deepening reform of the tax distribution system,the forms of personal income are also increasingly diverse,and the proportion of personal income tax becomes more and more important.How to maximize the tax benefits has become an important issue that relate to the immediate interests of the taxpayer,and how to reasonably distribute and plan enterprise workers＇ pay has also got more and more taxpayers＇ attention.This paper focuses on discussing this issue.