浅谈个人所得税的纳税筹划的思路和方案.docxVIP

浅谈个人所得税的纳税筹划思路和方法[摘要]个人所得税纳税筹划就是通过对纳税业务进行策划,制作一整套完整的纳税操作方案，从而达到节税的目的。税务筹划不仅能为纳税人减轻税负，也能激励纳税人增强纳税意识，对我国个人所得税的发展和税收体系的正常运转有重要的现实意义。本文对个人所得税筹划现状、思路进行研究，从工资薪金、劳务报酬、稿酬、个体工商户所得和其他收入所得等角度，结合相应的实例，阐述了个人所得税纳税筹划的方法和途径，并提出在筹划过程中应注意的问题。本文研究的意义在于，维护纳税人的自身利益，帮助纳税人在合法的前提下减轻税负，进而不断健全和完善我国税法和税收法制制度。[关键字]个人所得税纳税筹划节税Discuss?of?individual?income?tax?ideas?and?methods[Abstract] Individual income tax planning is aims at tax saving by planning tax business and making a set of complete tax operation plan. Tax planning can not only reduce the tax payers’ tax, but also inspire tax payers to strengthen the awareness of