浅析工资薪金个人所得税的纳税筹划

Analysis on Tax Planning for Individual Salary Income Tax

21世纪,社会经济已经进入了全新的时代,人们的生活水平在逐步提高,随着个人收入的不断增加,不仅纳税主体相应增多了,而且所缴纳的个人所得税也在"水涨船高"。个人所得税的增加与经济社会的发展密切相关,个人所得税是国家财政收入的重要组成部分,而且在民主化进程较高的国家,政府对经济发展承担较大责任,同时个人所得税政策也与个人利益"挂钩";为减轻税收负担,获取税收收益,人们更加重视个人所得税的纳税筹划问题。

In the 21 st century,the social economy has entered a brand new era,and people＇s living standards are gradually improving;with the increase of personal income,not only the subject of taxation is increasing accordingly,but also the payment of individual income tax has risen as the personal income increases.The increase of personal income tax is closely related to the economic and social development and the personal income tax is an important part in the national fiscal revenues;and in the countries with higher democratization process,the governments must bear a large degree of responsibility on economic development while the polices on the personal income tax link up with the personal interests;in order to reduce the tax burden and gain income from taxation,more attention has been given to the issue of the tax planning for individual income tax.