公司高管人员所得的纳税筹划技巧（Tax planning skills obtained by executives）.docVIP

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2017-09-01 发布于河南
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公司高管人员所得的纳税筹划技巧（Tax planning skills obtained by executives）.doc

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公司高管人员所得的纳税筹划技巧（Tax planning skills obtained by executives）

公司高管人员所得的纳税筹划技巧（Tax planning skills obtained by executives） At present, in order to improve the management and economic efficiency, many companies are hiring senior management personnel, to give executives is a form of income of ordinary employees higher monthly salary, stock option, year end bonus and various kinds of real benefits than in the company. How to make tax planning and reduce the tax burden of executives is a concern of many executives. The author mainly discusses the tax planning skills of company executives from the following aspects. (1) tax planning skills of company executives income; For executives, the income is very high, many companies to senior staff monthly pay higher wages, to the end of the year also had higher year-end bonuses, according to this situation, tax planning techniques use executives income a year is divided into two parts: the monthly salary and year-end bonus, monthly salary and year-end accurately divided the proportion of prize. Either cut the monthly salary to the year-end bonus, or cut some of the year-end bonuses to the monthly salary. The operation of these two peak cutting and filling valleys is determined by the amount of salary and year-end bonus awarded by the enterprise to the executives. [case 1] In 2010, Li Ming, a senior manager of a company in Beijing, received 600000 yuan a year, earning 45000 yuan a month, and the annual bonus was 60000 yuan. How do you plan to pay tax? [analysis] (1) tax burden analysis before tax planning: Personal income tax payable for Li Ming: The monthly personal income tax payable = (x = 450002000) 30%3375 129003375 = 9525 yuan. The annual wage income personal income tax payable = 9525 * 12=114300 (yuan). Year-end bonus taxable personal income tax for the 60000 / 12 = 5000 yuan, should apply the personal income tax rate of 15%, quick deduction of 125 yuan. The personal income tax payable = 60000 * 15%125 = 8875 yuan. The annual personal income tax payable for 1143008875 = 123175 (yuan).