个人所得税计算与纳税筹划

介绍了工资薪金所得等个人所得税的计算方法，通过实例分析了奖金发放方面的纳税筹划问题，阐述了个人取得全年一次性奖金或年终加薪的个人所得税计算方法，通过比较接近与超过一次性年终奖发放额的个人所得税临界点的应纳税款的差别，说明个人所得税的纳税筹划很有必要。

The Calculation of Individual Income Tax and Taxpaying Design

This paper introduces the method for calculating the individual income tax of the salary, and through actual examples, analyzes the taxpaying design in aspect of the premium issuing, expounds the method for calculating the individual income tax in the case of getting one-time premium or year-end salary raise, and through the comparison of the differences of the tax payment funds when the one-time year-end bonus amount being close to and in excess of the critical point of individual income tax, which shows that the taxpaying design is very necessary.