个人理财中的所得税纳税筹划研究会计学专业论文.docx

山东财经大 山东财经大学硕士学位论文 i i 摘 要 在个人理财当中，纳税筹划是收益分配不可或缺的一部分。随着我国社会主义市 场经济的发展和人民群众收入水平的提高，纳税筹划越来越被人们所重视。谈到个人 理财，就不得不提到个人所得税的纳税筹划。通过对个人理财的目的、特点、要领、 和我国的现状的分析，引出对个人所得税筹划的研究，以期对其有初步的了解、分析、 归纳和总结。对财产的动态管理行为即为“理财”。无形资产、固定资产、金融资产 和各种资本组成了广义上的财产。这几年大家都被逼的去理财,因为钱存在银行里就 不断得贬值，过去的十年，如果你的钱没有涨五倍，那么你就是一直在赔钱！社会就 是这么残酷，今天五块钱能吃饱饭，明天五块钱都买不了一个馒头了，你说你不理财 行么？本文选择个人所得税作为切入点，原因有三:(1)作为最典型的税收之一，个人 所得税最被人们所熟知，大部分人对税法的了解和学习都是最先通过对个人所得税开 始的；（2）个人所得税征收范围最广、缴纳的人数最多，也是相对复杂的税种；（3） 个人所得税于 1799 年为英国所首创，此后各国先后开征，目前个人所得税己被全世 界 140 多个国家和地区所采用,在各国有着举足轻重的地位，并成为发达国家首屈一 指的主要税种。虽然目前在我国所占的比重相对较低，但增长潜力是巨大的。 文章通过查阅大量相关文献资料，对我国个人所得税纳税筹划的进程进行了回 顾，结合我国实际情况，界定了个人所得税纳税筹划的内涵；然后通过对国内外的相 关理论进行梳理分析，并结合我国纳税筹划市场的实际情况，分析了纳税人通过合法 手段，可以减少自己的税务成本；核心部分是通过分析个人所得税纳税筹划的原理和 方法，向纳税人提供简便可行的纳税筹划方案；最后针对存在的问题从宏观和微观两 个大的方面提出了一系列建议，并进行了未来研究方向的展望。 关键词：纳税筹划 个人所得税 案例分析 个人理财 ii ii Abstract In personal finance, tax planning is an integral part of the income distribution. With the development of Chinas socialist market economy and the improvement of peoples income level, tax planning has become more and more attention by people. Everyone is forced to finance in recent years, why? This paper choose the personal income tax as the breakthrough point, for three reasons: (1) As one of the most typical tax, personal income tax is the most well known, most of people understanding of tax law and the study is the first through to the individual income tax started; (2) the number of individual income tax collection of the most widely, pay the most, is also relatively complex tax; (3) The individual income tax in 1799, pioneered by the UK, since countries introduced successively, at present the personal income tax has been adopted by more than 140 countries and regions all over the world, holds an important place in the world, and became the leading main tax of the developed countries. Though the proportion of in our country is relatively low, but the growth potential is huge. This article through consulting a large number of relevant literature, to our count