关于教职工个人所得税税收筹划浅析

Analysis of the Tax Planning of Individual Income Tax of Teaching Staff

个人所得税是我国重要的税种之一,认真履行代扣代缴个人所得税是单位财务部门的重要工作内容。2019年1月1日实施新的个人所得税以来,个人所得税代缴工作暴露出不少问题,如漏缴、不足额代缴等问题突出。因此,如何构建合理的个人所得税税收筹划,降低职工的税收负担成为构建高质量财务管理工作的当务之急。

Individual income tax is one of the most important taxes in China.It is an important work content of financial department to earnestly fulfill the withholding of individual income tax.Since the implementation of the new individual income tax on January 1,2019,many problems have been exposed in the agency payment of individual income tax,for example,the problems of withholding and remitting payment are prominent.Therefore,how to build a reasonable individual income tax planning,reduce the tax burden of employees become the top priority of the construction of high quality financial management work.