| 高校教师工资外收入纳税筹划操作 |
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| 引用本文： | 李芳芳.高校教师工资外收入纳税筹划操作[J].西昌学院学报(自然科学版),2010,24(2):56-59. |
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| 作者姓名： | 李芳芳 |
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| 作者单位： | 湖北师范学院,财务处,湖北,黄石,435002 |
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| 摘 要： | 本文从维护教师切身利益的角度出发,主要对教师工资外收入进行纳税筹划分析,包括劳务报酬所得筹划、稿酬所得纳税筹划和特许权使用费所得的纳税筹划三大方面,以达到在合理合法的限度内有效地规避税收风险,减轻高校教师税收负担的目的。
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| 关 键 词： | 高校教师 工资外收入 纳税筹划 |
The Pay Taxes Manage of Teachers' Income Except Salary in Colleges and Universities |
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| LI Fang-fang.The Pay Taxes Manage of Teachers' Income Except Salary in Colleges and Universities[J].Journal of Xichang College,2010,24(2):56-59. |
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| Authors: | LI Fang-fang |
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| Institution: | LI Fang-fang (Hubei Normal University,Huangshi,Hubei 435002) |
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| Abstract: | From the perspective of maintaining the benefits of teachers,the dissertation will study the pay taxes manage of teachers’income except salary in order to avoid the risk of pay taxes and reduce the teachers’burden of pay taxes in colleges and universities,including the pay taxes manage of service income,writing income and applying right income. |
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| Keywords: | Teachers in colleges and universities The income except salary The pay taxes manage |
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