新个人所得税纳税筹划路径研究

Research on the Tax Planning Path of New Individual Income Tax

经历40年改革开放,我国人民的人均收入水平大幅提升,个税成为一项重要支出,影响民生的各个方面。国家为了让老百姓享受到国家改革发展的红利,增加税负公平性,对个税法进行第七次修正,开启了攻坚性的改革进程。新税法实行综合与分类相结合的个人所得税制,增加专项附加扣除项,考虑到民生的多个方面,涉及到多个部门,条款由15条增至22条。让老百姓切实享受到国家的减税优惠就需要对个税进行纳税筹划。文章对此进行研究,基于个人所得税的改革历程和新个税的特点,探索新个人所得税的纳税筹划路径,促进个税功能的发挥,推动国民经济更好地发展。

After 40 years of reform and opening up, China’s per capita income has increased significantly. Personal income tax has become an important expenditure that affects all aspects of people’s livelihood. In order to enable the people to enjoy the dividends of the country’s reform and development, the government amended the individual tax law for the seventh time, initiating a crucial reform process. The new tax law combines the comprehensive and classified individual income tax system, and adds special additional deductions. Taking into account various aspects of people’s livelihood and involving multiple departments, the provisions are increased from 15 to 22. To let the common people enjoy the tax reduction preferential benefit of the country, the tax planning for the individual income tax is needed. Based on the reform process of individual income tax and the characteristics of new individual income tax, this paper explores the tax planning path of new individual income tax, promotes the function of individual income tax, and gives impetus to better development of national economy.