高校教师年终一次性奖金的纳税筹划

The Tax planning of college Teachers' yearly bonus

完善税收体制建设既是税收公平原则的体现,又是调节收入分配手段的保障.文章基于不违反税法规定前提下,结合高校教师薪酬发放特点,分析年终一次性奖金不同发放方式所产生的税负,指出合理的纳税筹划方法,为减轻高校教师税收负担,实现收益最大化提供有力保障.

Improving the tax system is not only a manifestation of taxing equality,but also a way to ensure the adjustment of income distribution. Based on the distributing traits of college teachers＇ salary,the paper analyzes various taxing burdens resulting from different ways of distribution,and it probes into the ways of optimizing taxing in order to relieve college teachers＇ tax burden,thus building a strong safeguard for the taxpayers.