浅析我国个人所得税纳税筹划

随着我国个人收入水平的不断提高以及个人收入来源渠道的多元化,个人涉税事项逐渐增多,在税法允许的范围内,如何对居民个人所得税进行税收筹划越来越得到广泛的重视,但是在个人所得税纳税筹划的过程中仍然存在一些问题,针对这些问题展开探讨,以个人所得税的相关理论知识为基础,围绕纳税筹划的基本原理,尤其是近年来有关个人所得税改革方面的问题,提出符合现实情况的纳税筹划方法,以此加深人们对个人所得税纳税筹划的认识,更好地发挥个人所得税纳税筹划给个人、社会乃至国家所带来的积极作用。

With our country personal income level areconstantly improving and personal income sources channels are diversified,the personaltax-related matters are gradually increasing,within the tax law allows,how to take the tax planning for personal income tax has received increasing attention,but in the tax planning processpersonal process of income tax ther are still some problems,we discuss on these issues,related to individual.Based on theoretical knowledgeof the personal income tax,around the basi principle of tax planning,especially in recent years,for the personal income tax reform,put forward realistic tax planning methods,deepen awareness of individual income tax planning,better use of individual income tax planning to play the positive role for individuals,societies and country.