摘 要：随着我国经济的不断发展，个人收入的来源和形式日趋多样化，越来越多的人成为个人所得税的纳税人。与之相应，国家财政收入中来源于个人所得税的比重也呈逐年上升的趋势，现如今，个人所得税已经在国内24个税种中排名第四，自2011年9月1日个人所得税法实施生效以来，纳税征管力度加大，偷税、漏税的行为亦越来越小使个人所得税的纳税筹划更为受到人们的关注。本文首先介绍了个人所得税在国内外研究的情况，接着阐述了筹划个人所税的意义，对我国个人所得税筹划的基本原理、方法进行了总结，结合相关筹划案例，最后考虑了目前个人所得税纳税筹划存在的一些问题，同时提出了针对这些问题的解决方案。
关键词：个人所得税 纳税筹划 应用
ABSTRACT：With the continuous development of our economy， the personal income sources and form is becoming more diverse， more and more people become individual income taxpayers. Correspondingly， the proportion of revenue from personal income tax also showed a rising trend year by year， nowadays， individual income tax has been ranked fourth in the 24 Categories of taxes in China since September 1， 2011， since the implementation of the individual income tax law came into effect， tax collection efforts， tax evasion， tax evasion behavior also more and more small make tax planning personal income tax is more attention. This paper first introduces the personal income tax in the domestic and foreign research situation， and then expounds the significance of personal tax planning of personal income in China， basic principle， tax planning methods are summarized， combined with the relevant planning cases， considering some problems at present individual income tax planning exists， and proposed the solution scheme for these problems.
Keywords：Personal income tax；Tax Planning；Application
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