职工薪酬个人所得税税务筹划研究.docVIP

哈尔滨剑桥学院 毕 业 论 文 论文题目： 学 生： 指导教师： 专 业： 班 级： 2015年5月 集团职工薪酬个人所得税税务筹划分析 摘 要 职工薪酬：个人所得税税收筹划是一定阶段的必要产物，职工薪酬个人所得税税收筹划与避免税收是有不同之处的，它是纳税人的一个权力象征，是事前行为。在市场经济中国家承是认企业的独立法人地位的，最后的目的是最大限度的满足自身的经济利益。税收筹划是在法律寻去的范围内，有从事经营活动，获得经济利益的权力，有选择的权力并发展的权力。税收筹划是纳税人对其资产收益的正当维护，这是企业正当的经济权益。税收筹划并没有超越纳税人权力的范畴，是很正当的权力。所以集团职工薪酬个人所得税税务筹划研究Planning?Analysis??Industrial Group?Staff Salaries?Tax?Personal Income Tax Abstract Workers pay personal income tax tax planning is necessary to a certain stage of the product, workers pay personal income tax tax planning and tax avoidance is different, it is a symbol of the power of the taxpayer, is the ex ante behavior. The recognition of the independent legal status of enterprises in market economy Chinese home, the final aim is to maximize the satisfaction of their own economic interests. Tax planning is in the range of law to find the inner, have engaged in business activities, the economic benefits of the power, has the power of choice and development of power. Tax planning is a right to protect its assets, which is the enterprise legitimate economic interests. Tax planning is not beyond the scope of taxpayers right, is a very good power. So Industrial Group employee compensation of personal income tax planning, give full play to the role of tax planning is a must. In our countrys individual income tax, the study also it is a relatively new topic, waiting to us to further strengthen the theory and the practice exploration. Lawfully pay taxes is the duty of every taxpayer, but in the tax law allowed within the scope of the tax planning, effective, and can be reasonably income tax, achieve the purpose of relative increase. There are many methods of tax planning, different income individuals could based on income and how much income