基于绩效工资改革后的高校个税纳税筹划

A Plan for Paying Personal Income Tax of Universities based on Performance Wage Reform

个人所得税改革按照"保护合法收入、调节过高收入"的思路起着调节收入、促进公平的目的;针对高校实施奖励性绩效工资制度改革后,在遵从税法规定的基础上,将涉及到教职员工自身利益的个人所得税进行合理的纳税筹划,选择出合理的节税避税方案,达到充分发挥税法的调控职能,节约高校纳税成本,减少高校税务风险,减少个人不必要的税收负担。

The purpose of personal income tax reform is to regulate income and promote equality based on the principles of protecting legitimate income and regulating excessive income. After the incentive performance wage reform in universities, the author provides a plan of paying personal income tax for the faculty and stuff in compliance with the provisions of the tax law. The aim of this paper is to select a reasonable tax avoidance scheme so as to give full play to the regulatory function of tax law, save the tax cost, reduce the tax risk, and reduce the unnecessary tax burden for universities.