个人所得税纳税筹划的必要性与可行性

要合理避税,就必须对个人纳税进行筹划。本文对个人所得税的相关规定和个人所得税筹划现状进行研究,分析了个人所得税筹划的必要性,从最大限度给员工交纳住房公积金或社会保险费、发放通评补贴分种收入、通过集体福利分流收入、工资薪金与劳务报酬转化、单独列支项目、某些单位采用年薪制等6个方面提出了工资薪金个人所得税纳税筹划的措施;从最大限度将一些收入转化为费用列支、适时少计费用、将资本性支出转为收益性支出、采用拆借方法、采用融资租赁方式等5个方面提出了个体工商户个人所得税纳税筹划的措施。

To evade tax reasonably,it is imperative to plan personal paying tax.This paper studied the relevant regulation regarding individual income tax and present situation of individual income tax planning,and analyzed the necessity of individual income tax planning,and proposed the planning of individual income tax payment of salaries at the six aspects of maximizing paying housing public accumulation funds for the employees or social insurance premium,provide communication subsidies to decompose income,split-flow income through collective welfare,transform salary and labor compensation,list single item,and some units accepting yearly salary system;the paper proposed the measures for individually-owned businesses to plan income tax payment through maximizing transforming some income into expenses item,timely reduce expenses,change capital expenses payment into income payment,use lending and borrowing method,and apply financing and leasing methods.