民办高校教师个人所得税纳税筹划分析

Individual Income Tax Planning Analysis of Private College Teachers

随着中国社会经济的发展,"科教兴国"战略的实施,民办高校也越来越多,民办高校老师的收入也受到了关注。文章主要对现实中民办高校教师的纳税现状进行简要分析,从工资薪金福利化、工资、薪金收入均衡、利用工资、薪金所得税率超额累进税率的特点提出筹划建议。

With China＇s social and economic development, and strategy of ＂revitalizing the nation through science and education＂, more and more private colleges appeared and the revenue of private colleges teachers have also been concerned. This article is to conduct a brief analysis mainly on the reality of the tax status of teachers in private colleges. At last, planning recommendations are made from the benefits of wages and salaries, wages and salaries balance, using wage and salary income tax rates over the characteristics of progressive tax rates.