摘要
从税收筹划的角度对高校教师的工资与薪金、劳务报酬、稿酬等收入进行研究,分别通过工资与奖金发放的合理筹划、奖金发放的区间筹划、劳务报酬所得及稿酬所得的合理筹划等方面提出税收筹划途径,不仅有效地减轻了高校教师的税收负担,而且有利于发挥个人所得税调节经济的杠杆作用.
By analyzing the source of college faculty's income from the viewpoint of tax planning,tax planning approaches are put forward based on four aspects including reasonable planning of salary and bonus payments,interval planning of bonus payments,reasonable planning of reward for personal services and remuneration,which not only effectively lighten the overall tax burden of college faculty,but are beneficial as well to play to the personal income tax adjustment economic leverage.
出处
《泉州师范学院学报》
2012年第4期99-102,106,共5页
Journal of Quanzhou Normal University
关键词
高校教师
个人所得税
筹划
college faculty
personal income tax
tax planning