摘要
随着人们收入水平的不断提高,个人所得税对于公司员工而言已成为一笔不小的开支。在借鉴现有理论研究的基础上,根据最新的个人所得税相关法规,在合理、合法的前提下探讨了如何合理筹划公司个人所得税,并以杭州市某公司2013年的薪酬数据为例,具体说明了个人所得税筹划的思路和方法,以期为其他公司提供借鉴。
With the continuous improvement of people＇s income level, in terms of personal income tax for employees has become a small fortune in expenses. Drawing on existing theory, based on the personal income tax according to the latest regulations, at a reasonable, lawful and reasonable premise explores how personal income tax planning company, and a company in Hangzhou in 2013 salary data, for example, specify the ideas and methods of personal income tax planning, in order to provide a reference for other companies.
出处
《科技与创新》
2014年第24期1-2,6,共3页
Science and Technology & Innovation
关键词
个人所得税
纳税筹划
经济体制
刺激消费
personal income tax
tax planning
economy
stimulate consumption
