基于个税新政下的企业员工个税筹划实践

Personal Tax Planning Practice of Enterprise Employees Based on the New Personal Tax Policy

国家近年致力于减费降税,企业和个人的税收负担大幅度降低,通过合理合法的途径降低税负是企业及专业管理人员的研究方向。2019年1月1日,修订后的《中华人民共和国个人所得税法实施条例》开始施行。新个税在原有税收政策的基础上修订了税收优惠、计税依据、综合所得范围、计税方法和适用税率等项目。本文简述了个人所得税的发展历程和新个税改革的亮点,重点探讨了新个税改革下企业员工个税纳税筹划的策略,并结合个税筹划的实践与成效,揭示了个税筹划的重要作用。

The country has been committed to reducing fees and taxes in recent years,the tax burden of enterprises and individuals has been greatly reduced,and it is the research direction of enterprises and professional managers to reduce the tax burden rate through reasonable and legal channels.On January 1,2019,the new Individual Income Tax Implementation Regulations was put into practice,the new regulation revised the tax preferences,tax basis,comprehensive income scope,tax calculation method and applicable tax rate on the basis of the original tax policy.This paper briefly describes the development process of personal income tax and the highlights of the new personal tax reform,focuses on the strategy of corporate employee’s tax planning under the new personal tax reform,and reveals the important role of personal tax planning through the practice and effectiveness of personal tax planning.