新个人所得税法下工资薪金所得的最优纳税筹划探讨

Paying Tax Strategy on Individual Income Tax Under the New Legislation

本文首先对个人所得税政策及变化进行解读,继而通过分析计算,寻求全年一次性奖金的纳税禁区、增量税负,并在此基础上得出工资薪金所得中月薪与全年一次性奖金的最优配比。

The paper analyzes individual income policy and explains its changes,options of monthly income and yearly salary.