合理避免个人所得税本科毕业论文设计.docVIP

本科生毕业论文(设计) 个人所得税的纳税筹划 —以盛孚物业管理有限公司为例 摘要 改革开放以来，随着我国经济水平的不断提高，纳税义务观念的普及。居民的个人收入有了巨大的提高，同时也不再局限于传统的纳税观念。居民收入的组成方式由单一的工薪收入完成向多元化收入结构的转变，在缴纳个人所得税时需要根据相应的纳税项目进行纳税。在这一情形下，为达到减轻税负，维护个人的合法利益，个人所得税的纳税筹划作为个人所得税纳税人的最佳选择，越来越受到纳税人的重视。 然而个人所得税的纳税筹划也不仅仅局限于个人，从单位利益角度出发，加强对个税的纳税筹划不仅可以增加员工的可支配收入，提高员工的工作积极性，同时也可以减少单位的纳税支出，有利于单位的长远发展。而政府通过对个人所得税纳税筹划的重视，不但可以减少偷税、漏税等违法现象的出现，而且可以加强个税纳税人的纳税意识，提高纳税筹划普遍率，为完善税法的法律法规和高水平纳税筹划人才的培养计划，进而加强个税的纳税筹划在调节贫富差距等宏观调控中的重要作用。具有重要的意义。 本文在了解个税纳税筹划的基础上，通过实习案例分析个税筹划在实际工作中的应用，并针对我国个税筹划现阶段存在的问题，提出个人建议。 关键词： 个人所得税 ；纳税筹划；个人；单位；政府；建议 Abstract Since the reform and open policy, along with our country economy develop, popularize the tax obligation notion.Residents of personal income has been increased greatly,but also no longer confined to the traditional tax concepts.Composition of income from a single wage income to complete the changes to the diversification of income structure, the personal income tax to tax according to the taxable item. In this case, in order to reduce the tax burden,safeguard the legitimate interests of individuals, personal income tax planning as the best choice for personal income tax payers, by taxpayers more and more attention. However, the tax planning of personal income tax is not limited to personal, starting from the unit benefit angle,strengthen the tax tax planning can not only increase their disposable income, improve the staffs working enthusiasm,but also can reduce the unit of tax expenditure, long-term development unit. But government through tax planning and attention to the individual income tax, not only can reduce tax evasion, tax evasion and illegal phenomenon, tax consciousness and strengthen the tax taxpayer, tax planning for the general rate increase, improve laws and regulations and the high level of tax law, tax planning talent straining plan, and strengthen the important function of tax planning tax in the regulation of the gap between the rich and poor in macro control. Has important significance. Based on the underst