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编号：3
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
学 号：1529180253
专 业：会计学
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年级：2015级
指导教师：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开展，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展了案例分析，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与缺乏专业的税收筹划人才等问题。从纳税筹划的概念理解，纳税筹划的时效性与合理避税的财务风险和相关法律法规四个方面提出改良建议。
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 ine,China's national revenue from the central ine from personal ine tax The proportion is rising year by year. Therefore, personal ine tax planning has aroused people's attention. China's large gap between rich and poor, low-ine people accounted for the vast majority, from the perspective of ordinary taxpayers, how not illegal under the premise of personal ine tax planning, as much as possible to reduce the tax revenue to maximize the benefits, It is important, but the personal ine 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 ine 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 ine tax costs, to maximize the benefits of the purpose
Keywords:Tax planning；Personal ine tax；Salary
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目 录
一、 绪论1
〔一〕 研究背景1
〔二〕 研究目的与意义1
〔三〕 国外研究现状1
二、我国目前个人所得税的构成2
三、个人所得税有关工资薪金的纳税筹划案例分析3
〔一〕 把劳务报酬转变成工资薪金所得3
〔二〕 工资、薪金所得与劳务报酬所得分开缴纳4
四、 个人所得税中工资薪金的纳税筹划存在的问题5
〔一〕 个人所得税筹划普遍率低5
〔二〕 纳税筹划具有一定的风险5
〔三〕 对纳税筹划的认识存在偏差5
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