文档介绍：浅议个人所得税纳税筹划说明20字内,避免使用缩略词\首字母缩写词\字符\
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作者姓名:×××
专业名称:会计学
指导老师:××× 讲师(教授)
摘要
个人所得税是政府对个人(自然人)取得的各项应税收入征收的一种税。依法纳税是每个纳税人应尽的义务,但在税法允许的范围内,进行有效的纳税筹划,可以合理地避税,达到收入相对增加的目的。
随着中的不断提高以及个人收入来源渠道的多元化,税收与个人之间的关系越来越密切,个人涉税事项逐渐增多,个人应纳税款所占个人所得的比重日益增大。税收已成为个人固定支出的一个重要组成部分。如何才能减轻自己的税负,是我们每一个人关注而又渴望知道的答案。
本文主要介绍了纳税筹划的理论知识,并且通过各种不同的方法对个人工资薪金所得、劳务报酬所得、稿酬所得以及个体工商户生产经营所得及承租经营、承包经营所得进行纳税筹划,以减轻纳税人的税收负担。【\概括论文的内容,方法和观点,以及取得的成果和结论..注意不有与前言和结论相雷同.
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关键字:个人所得税纳税筹划税负【说明3-5个,不超过20字
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Abstract
The Individual e Tax is several a kind of tax imposed in conformity with the tax e obtained to individual (natural person) of government. It is each taxpayer's due obligation to pay taxes in accordance with the law, but in the range that the tax law allows, carry on effective paying taxes and is prepared, can evade payment of duty rationally, achieve the goal that the e increases relatively.
As China's economy being growing, the constant improvement of personal e level and pluralism of channel of personal source of revenue, tax revenue and man-to-man bet are in more and more close relations, the personal tax item increases gradually, individual should pay taxes the proportion of the personal es accounted for increases day by day. The tax revenue has already e an ponent of personal fixed expenditure. How could lighten one's own burden of taxation, it is the answer that we pay close attention to and wish eagerly to know everyone.
Theory knowledge prepared that the main introduction to this text pays taxes, and pass all kinds of methods to personal salary e, labor service remuneration e, the remuneration e and self-employed entrepreneur produce and manage es and charter management, contract to run es and pay taxes and prepare, bear for the tax revenue which lightens the taxpayer.
Keywords: personal e tax, tax payment preparation, tax burden说明按中文摘要翻译.
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目录
摘要 I
Abstract I
目录 II
前言 1
1 纳税筹划概述 2
纳税筹划的含义 2
纳税筹划与避税、节税、偷逃税等相关概念的区别 2
2 纳税筹划的意义 4
2