基于个税改革下的纳税筹划方案研究

Research onTax Planning Scheme Based on Individual Income Tax Reform

2019年1月1日,新的个人所得税法正式实施。专项扣除的增设、免征额的提高、税率级距的优化等众多方面的改革与完善,为纳税人释放了较多的红利,使普通工薪阶层收入有了一定程度的增加。为了解决“如何在现有税法规定下,更多地为纳税人减轻纳税负担”这一问题,笔者从个税的计算公式出发,从单位和个人两方面分析,研究了一些纳税筹划的方案。

On January 1,2019,the new individual income tax law formally took effect.Reform and improvement in many aspects,such as the addition of special deduction,the increase of exemption amount and the optimization of tax rate classification,have released more dividends for taxpayers and increased the income of ordinary wage earners to a considerable extent.In order to solve the problem of“how to reduce more tax burden for taxpayers under the existing tax law”,the author starts from the calculation formula of personal income tax,and analyzes some tax planning schemes from angels of both institutions and individuals.