关于个人所得税纳税筹划探究

Research on Tax Planning of Individual Income Tax

2018年8月31日第七次修正《中华人民共和国个人所得税法》,个人所得税制度实现了由分类税制向综合税制的转变,有效发挥了个人所得税调节收入分配的作用。综合税制虽然拓宽了个人所得税纳税筹划的空间,但在基层税务工作中,仍存在纳税人对税收政策理解不到位、纳税意识薄弱、企业重视程度不高等问题。为此,笔者建议可通过加大普法普规力度、提高纳税人纳税意识、合理利用税收优惠政策、福利化职工工资和人才引进短期待遇长期化等应对措施,进一步优化综合所得纳税筹划路径以实现为职工减轻税负的目的。

With the rapid development of our economy and the continuous improvement of residents'income level,the revision of the personal income tax law has also been the perfect,especially in the individual income tax law of the people's republic of China,the seventh revision,the personal income tax system has realized the transformation from a classified tax system to a comprehensive tax system,tax system more effectively play the role of the individual income tax to adjust income distribution.Based on the in-depth study of the new policy theory and the years of fiscal and tax work practice,the author conducts in-depth research on how to do a good job in tax planning,reduce the tax burden of employees and improve the disposable income of employees.