QW公司个人所得税纳税筹划研究.doc

摘要:在人民生活水平日益提高的今天，越来越多的人成为个人所得税的纳税人，个人所得税的纳税筹划也就进入人们的视野。2011年，我国实行新的个人所得税法，提高了费用扣除标准，但是个人所得税对于中低收入者来说还是一笔不小的支出。怎样让纳税人在税法允许的范围内，最大限度的减轻税收负担，使纳税人的税后收益达到最大化就成为一项重要的研究内容，个人所得税的纳税筹划也就显得尤为重要。

　　　本文以分析纳税筹划的背景为基点，以个人所得税纳税筹划基本理论为基础，理论联系实际分析了江苏钱旺智能系统有限公司员工工资薪金所得等纳税筹划的现状，找出存在的问题，并对这些问题进行分析找出问题存在的原因，最后借鉴国内外有个人所得税的经验，提出个人所得税纳税筹划的对策，使人们能够在合法的前提下，达到税负最小化的目标。

关键词 个人所得税；税务筹划；对策

Abstract:With the development of people’s living standards,more and more people become the personal income tax payer.people have been payed more attention to the personal income tax planning.In 2011,China adopted a new personal income tax law,which improved the standard of cost deduction,but to medium-and low-income workers,the personal income tax deserves to mention .How to make the tax payer reduce the tax burden to the highest level has become an important research content in the range which the tax law allowed.the planning of personal income tax appeared to be important particularly.

　　　This paper analysis the background of the tax planning as the basis ,and then based on the personal income tax planning basic theory, secondly, the theory with practice analyses jiangsu Qian Wang intelligent system co., LTD., employee wages and salaries income tax planning status, the personal income tax collection process to find existing problems, and to analyze these problems and find out the reasons behind the problem, finally based on the experience of the relevant academic research at home and abroad, according to the actual situation of China's national conditions as well as the tax law is not sound, and put forward some optimization for individual income tax planning strategy, make people can in under the premise of legal, tax minimization goals are met. 

Keywords  Personal Income Tax  Tax Planning   Perfecting Policy

　　　个人所得税纳税筹划的现实意义:（1)个人所得税纳税筹划对企业的长远发展有着非常重要的意义。在我国，员工工资、薪金所得的征收方式是单位代为扣缴，表面上看单位只是作为扣缴义务人的角色，个人所得税纳税筹划与公司没有密切的联系，但是公司也应对个人所得税的纳税筹划予以高度重视。这是因为，对于职工来说，真正能引起他们兴趣的是自己每月得到的实际可支配收入，这些实际工资的增加才会对他们起到真正的激励作用。因此，如果企业能够通过纳税筹划使员工的实际工资增加，那么就会大大的提高职工的积极性，减少人员的流动，有利于企业的长期发展。（2）个人所得税的筹划有利于减少企业现金的流出。因为个人所得税是从单位发给职工的工资中扣除并缴纳的，公司可以通过合理的安排将这些税负费用化，减少应纳税所得额，从而达到减少企业所得税的目的，有利于企业大规模开展经营活动。