文档介绍：浅谈个人所得税的纳税筹划思路和方法
[摘要] 个人所得税纳税筹划就是通过对纳税业务进行策划,制作一整套完整的纳税操作方案,从而达到节税的目的。税务筹划不仅能为纳税人减轻税负,也能激励纳税人增强纳税意识,对我国个人所得税的发展和税收体系的正常运转有重要的现实意义。本文对个人所得税筹划现状、思路进行研究,从工资薪金、劳务报酬、稿酬、个体工商户所得和其他收入所得等角度,结合相应的实例,阐述了个人所得税纳税筹划的方法和途径,并提出在筹划过程中应注意的问题。本文研究的意义在于,维护纳税人的自身利益,帮助纳税人在合法的前提下减轻税负,进而不断健全和完善我国税法和税收法制制度。
[关键字]个人所得税纳税筹划节税
Discuss of individual e tax ideas and methods
[Abstract] Individual e tax planning is aims at tax saving by planning tax business and making a set plete tax operation plan. Tax planning can not only reduce the tax payers’ tax, but also inspire tax payers to strengthen the awareness of tax payment. It plays an important role in the development of individual e tax and the normal operation of tax system. In this thesis, the status quo and ideas of individual e tax planning are studies. Combine with some examples, methods and ways of individual e tax planning and the wages are expounded from the point of views of salaries, labor remuneration, royalties, individual and industrial mercial door e and so forth. And it puts forward some questions through the tax planning. The meaning of this thesis is to protect the tax payers’ interest and helps them reduce tax payers’ interest and helps them reduce tax payment under the premise of legalization, thus and constantly improving and perfecting our country’s tax law and tax legal system.
[Key words] Individual e tax Tax planning Tax saving
目录
引言 1
一、目前我国纳税筹划的现状 1
二、个人所得税纳税筹划的基本思路 2
(一)合理选择纳税人主体身份 2
(二)转化个人所得或所得类型 2
(三)利用税收优惠政策,增加税收减免额 3
(四)延迟纳税义务的发生,争取货币时间价值 3
三、个人所得税纳税筹划的运用 3
(一)工资、薪金所得的纳税筹划 3
(二)劳务报酬所得的纳税筹划 5
(三)稿酬所得的纳税筹划 7
(四)个体工商户的纳税筹划 8
(五)关于其他资本的纳税筹划 8
四、个人所得税纳税筹划过程中应注意的问题 9
结论 10
致谢语 11
参考文献 12
引言
随着改革开放的深入,个人收入的迅速增长,越来越多的人成为税收纳税人,个人所得税的税收主体正在逐渐扩大。同时,财政收入中源于个人所得税的比重也呈逐年上升的趋势。尽管个人所得税的“起征点”不断地提高,但随着国家对个人所得税征管力度的加强,使得人们面临的个人所得税负压力越来越重。因此,为了维护纳税人切身利益和减轻其税收负担,也为了不断完善国家税收制度,个人所得税纳税筹划显得越来越迫切。
目前我国纳税筹划的现状
(一)税收筹划意识淡薄、观念陈旧
在西方发达国家,纳税人对税务筹划早已耳熟能详,而在我国,纳税筹划正处于起步阶段,纳税筹划的知识并没有得到很好地普及。纳税人对税收筹划不能正确的理解和运用,再加上税务机