浅议个人所得税纳税筹划-会计学-毕业论文.doc

浅议个人所得税纳税筹划说明】 作者姓名：××× 专业名称：会 计 学 指导老师：××× 讲师(教授)  摘要 个人所得税是政府对个人（自然人）取得的各项应税收入征收的一种税。依法纳税是每个纳税人应尽的义务，但在税法允许的范围内，进行有效的纳税筹划，可以合理地避税，达到收入相对增加的目的。 随着中国经济日益发展，个人收入水平的不断提高以及个人收入来源渠道的多元化，税收与个人之间的关系越来越密切，个人涉税事项逐渐增多，个人应纳税款所占个人所得的比重日益增大。税收已成为个人固定支出的一个重要组成部分。如何才能减轻自己的税负，是我们每一个人关注而又渴望知道的答案。 本文主要介绍了纳税筹划的理论知识，并且通过各种不同的方法对个人工资薪金所得、劳务报酬所得、稿酬所得以及个体工商户生产经营所得及承租经营、承包经营所得进行纳税筹划，以减轻纳税人的税收负担。【说明】 关键字：个人所得税 纳税筹划 税负 【说明】 Abstract The Individual Income Tax is several a kind of tax imposed in conformity with the tax income obtained to individual (natural person) of government. It is each taxpayer's due obligation to pay taxes in accordance with the law, but in the range that the tax law allows, carry on effective paying taxes and is prepared, can evade payment of duty rationally, achieve the goal that the income increases relatively. As China's economy being growing, the constant improvement of personal income level and pluralism of channel of personal source of revenue, tax revenue and man-to-man bet are in more and more close relations, the personal tax item increases gradually, individual should pay taxes the proportion of the personal incomes accounted for increases day by day. The tax revenue has already become an important component of personal fixed expenditure. How could lighten one's own burden of taxation, it is the answer that we pay close attention to and wish eagerly to know everyone. Theory knowledge prepared that the main introduction to this text pays taxes, and pass all kinds of methods to personal salary income, labor service remuneration income, the remuneration income and self-employed entrepreneur produce and manage incomes and charter management, contract to run incomes and pay taxes and prepare, bear for the tax revenue which lightens the taxpayer. Keywords: personal income tax, tax payment preparation, tax burden说明】 目录 摘要 I Abstract I 目录 II 前言 1 1 纳税筹划概述 2 1.1 纳税筹划的含义 2 1.2 纳税筹划与避税、节税、偷逃税等相关概念的区别 2 2 纳税筹划的意义 4 2.1 有利于增强公民纳税意识 4 2.2 有利于增强税收的公平性 4 2.3 有利于促进税