浅析企业工资薪金个人所得税纳税筹划

The Enterprise Individual Income Tax Planning

正确地对企业职工个人所得税纳税事务进行核算和筹划,为纳税人选择税负最低或税后收益最大的纳税方案,最大限度地减轻纳税人的税收负担。在为企业职工带来节税收益的同时,也会使企业和个人存在着相当的风险。本文对企业个税纳税筹划的意义和方法进行理性思考,总结我国企业个税纳税筹划风险管理中可能存在的问题,并提出具体改进措施。

To correctly check and plan enterprise worker individual income tax, choose tax burden minimum or earnings after tax the biggest tax plan for taxpayers, maximally reduce the tax burden on the taxpayer. Helping the enterprise workers get income through reducing tax burdens also can make the enterprise and in- dividuals are in a risk to some extent. In this paper, the significance and methods of the enterprise individual income tax planning are analyzed rationally, the problems probably existing in the enterprise individual in-come tax planning in China is summarized and some concrete measures to improve them are put forward.