| 议年薪制下个人所得税纳税筹划 |
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| 引用本文： | 聂庆明.议年薪制下个人所得税纳税筹划[J].无锡职业技术学院学报,2011,10(2):69-71. |
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| 作者姓名： | 聂庆明 |
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| 作者单位： | 无锡职业技术学院财务处,江苏无锡,214121 |
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| 摘 要： | 越来越多的企事业单位实行年薪制,国家也颁布了关于年薪制计税的相关文件,如何充分利用年终奖的特殊计税方法,在法律允许的范围内,最大限度减低纳税人的税负是一个很有现实意义的研究课题。据此展开了一些探讨,以期对降低纳税人税负有所帮助。
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| 关 键 词： | 个人所得税 年薪制 年终奖 税率 |
Discussion on the Planning of Personal Income Tax Paying under the Yearly-salary-system |
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| Authors: | NIE Qingming |
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| Institution: | NIE Qingming(Department of Finance,Wuxi Institute of Technology,Wuxi 214121,China) |
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| Abstract: | More and more enterprises carry on the yearly-salary-system,and the nation also has issued related files about the yearly-salary-system tax calculation.Actually,It has become a significant subject to research how to make full use of its particular tax calculation to reduce the taxpayer's burden mostly on the scale of law.The paper makes some discussion on the subject in hope of reducing the burden of taxpayer. |
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| Keywords: | personal income tax yearly-salary-system tax rate |
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