企业董事收入的最优纳税筹划（Optimal tax planning for Enterprise Directors income）.docVIP

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企业董事收入的最优纳税筹划（Optimal tax planning for Enterprise Directors income）.doc

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企业董事收入的最优纳税筹划（Optimal tax planning for Enterprise Directors income）

企业董事收入的最优纳税筹划（Optimal tax planning for Enterprise Directors income） Optimal tax planning for Enterprise Directors income In an enterprise, the income obtained by the directors (including the chairman) who are directly responsible for the management of the enterprise is divided into The two category: the first category is salary (including monthly bonus, the same below), the second category is the director fee. root According to the national tax administration No. 089 issued by [1994], the State Administration of taxation issues several issues concerning the collection of personal income tax Notice No. eighth: personal income derived from the directors fees as a director. In the nature of income from remuneration for services, personal income tax shall be levied in accordance with the remuneration income items; and Thirty-seventh regulations of the peoples Republic of China on the implementation of the personal income tax law: taxpayers have both tax law second The provisions of the two items, or more than two items of income, according to the calculation of tax payment, wages., Salary income and labor remuneration income are different items stipulated in the individual income tax law, even if the company director In the event that the above two incomes are obtained separately from the same company, the two incomes shall be in accordance with their respective provisions The method of tax calculation shall be used to calculate the tax payment, that is, after deducting the respective deductions, the tax shall be paid at the applicable tax rate Personal income tax. As wages and salaries are taxed at nine progressive rates, the rate of tax on services is calculated It is more complicated and its cost deduction standard is inconsistent, so make full use of the current personal income tax law The provisions of different taxation methods applicable to the remuneration for work income and wages and Salaries Income, as well as Directors may receive special policies for direct