试论纳税管理视角下的企业薪酬设计

On Payent Design of the Enterprise in a Enterprise Tax-paying

国家财税制度对企业和个人收入都有相应的规定。企业的运营必须以法律为基础,控制成本并追求最大的效益。现代企业在薪酬设计,必须根据个人所得税法和企业所得税法进行充分的纳税筹划,合理安排企业运营方式与薪酬发放,充分调动员工的工作积极性,并使企业自身效益最大化。

There are corresoponding provisions in national taxation system for the enterprises and individuals.The enterprises operation should control the cost and obtain maximum benefits upon the rule of law.In the modern enterprise payment design we should plan Tax-paying according to the law on personal income tax and enterprise income tax law and make resonable arrangement of enterprise operation mode and the salary payment,in order to mobilize the enthusiasm of the staff salary in the pursuit of profit maximization.