个人所得税合理避税途径（Individual income tax reasonable tax avoidance way）.docVIP

个人所得税合理避税途径（Individual income tax reasonable tax avoidance way） View (46) / comment (4) Personal income tax is formulated by the state to adjust the tax authorities and taxpayers (residents and non residents, as well as individual proprietorship and joint venture investment enterprises) the legal norms between the individual income tax collection and management in the process of the rights and obligations of the. Personal income tax should be familiar to every taxpayer, which involves working-class individual income tax project is salary income, income from remuneration for personal services, property transfer income and income from interest, dividends, bonuses, for wage earners, personal income tax and everyone go hand in hand, is closely linked, is a large tax expenditure. The use of preferential tax policies to seek reasonable and lawful ways of tax avoidance is an advantageous condition in the economic society to safeguard individual rights and obligations, stimulate people to make progress, and achieve the ideal pursuit. While actively paying taxes, seeking reasonable tax avoidance is very realistic and necessary for the taxpayers. First, the use of provident fund tax avoidance According to the relevant provisions of the personal income tax law, salaried individuals pay monthly housing provident fund is deducted from before tax, that is to say, according to the standard of housing provident fund is not tax. At the same time, workers can pay supplementary provident fund. Therefore, there is still room for the general staff to raise the provident fund deposit, and it is reasonable and feasible for the working taxpayers to use the provident fund to avoid tax. Needs to be emphasized is that the use of personal tax pay supplement fund has two problems: one is to pay attention to the taxpayer to open a personal account in the supplementary provident fund unit; two supplementary provident fund taxpayers pay a monthly tax while, but not easily withdraw, curing of perso