文档介绍：Standardization of sany group #QS8QHH-HHGX8Q8-GNHHJ8-HHMHGN#
本科毕业论文 浅谈个人所得税的纳税筹划
编号：
本科毕业论文
题目：浅谈个人所得税中工资薪金的纳税筹划
院 系：经济与管理学院
姓 名：阎晓旭
专 业：会计学
年 级：2015级
指导老师：尤利平
职 称：副教授
完成日期：2017年5月10日
摘 要
近几年来我国经济在不断地快速发展，国民GDP也呈上升的趋势，随之而来的是国民平均收入的不断增加。普通人在个人所得税的义务纳税人中所占比例越来越大，中来自个人所得税所占的比重在国家财政收入中呈也在逐渐增加。因此人们对个人所得税的纳税筹划逐渐变得重要起来。于是文中对有关个人所得税中工资薪金的纳税筹划进行了案例分析，发现个人所得税工资薪金纳税筹划中存在着个人所得税筹划普遍率低，纳税筹划存在一定的风险，纳税人对纳税筹划的认识存在偏差以及缺乏专业的税收筹划人才等问题。从纳税筹划的概念理解，纳税筹划的时效性及合理避税的财务风险和相关法律法规四个方面提出改进建议。
关键词：纳税筹划；个人所得税；工资薪金
Abstract
With the rapid development of China's economy in recent years, the gradual improvement of living standards and the relative growth of per capita income,China's national revenue from the central income from personal income tax The proportion is rising year by year. Therefore, personal income tax planning has aroused people's attention. China's large gap between rich and poor, low-income people accounted for the vast majority, from the perspective of ordinary taxpayers, how not illegal under the premise of personal income tax planning, as much as possible to reduce the tax revenue to maximize the benefits, It is important, but the personal income tax planning in China is still not universally recognized.
The main content of this paper is to introduce the concept, content and methods of tax planning to study and explore the planning method of personal income tax, including tax planning, tax planning and tax planning. To guide us how to not violate the provisions of the state tax laws and regulations, reasonable, effective and sustained savings in personal income tax costs, to maximize the benefits of the purpose
Keywords:Tax planning；Personal income tax；Salary
目 录
一、绪论
（一） 研究背景
近几年来，我国经济发展一直处在飞速发展的状态，国民GDP也在随着上升，国民收入也随之不断地提高。个人所得税的义务纳税人群中出现了越来的普通老百姓，而个人所得税在国家的财政收入中所占比重也在不断地增加。所以，对于个人所得税的纳税筹划对于普通纳税人来说就显得极其重要。
（二） 研究目的与意义
1、研究目的
本文将尝试通过利用最新的个人所得税的税收相关政策以及纳税筹划方法，针对比较个人所得税中比较常见工资薪酬