个人所得税纳税筹划问题研究.docVIP

哈尔滨商业大学毕业论文 学 生 姓 名： 指 导 教 师： 专 业 班 级： 学 号： 学 院： 二〇 年 月日  GraduationThesis HarbinUniversityofCommerce Research on the Problem of Personal Income Tax Planning Student XuNing Supervisor WangYeqi SpecialtyandClass Financial Management Class 5 StudentID 201223270389 School Accounting School 2016-06-08毕业论文任务书  毕业论文审阅评语 一、指导教师评语： 指导教师签字： 年月日毕业论文审阅评语 二、评阅人评语： 评阅人签字： 年月日 毕业论文答辩评语 三、答辩委员会评语： 四、毕业论文成绩： 专业答辩组负责人签字： 年月日 五、答辩委员会主任单位：（签章） 答辩委员会主任职称： 答辩委员会主任签字： 年月日 摘要 ； Abstract With the sustainable and stable development of Chinas social and economic development, the total amount of personal income has been gradually increased, and the structure of income has become increasingly complex. The growth of the total amount of income and the increase in the form of income make people become more conscious of financial management, and the tax planning of individual income tax has gradually become a concern of many people. The provisions of the tax law in our country to wage and salary income and income from remuneration for personal services to take the PAYE system, where the staff work units become employees of personal income tax withholding agents. Therefore, the main body of the individual income tax planning is not only the taxpayers themselves, but also the main work unit is the important tax planning subject. Attempts to through the personal income tax planning methods combined with the new personal income tax law and relevant laws, regulations and policies, for the common enterprise workers compensation in the form of, listed a large number of detailed data and cases, pointed out that personal income tax planning space. Keywords：Personal income tax; Tax planning; Employee compensation 目 录 摘要 I Abstract II 1绪论 3 1.1 研究背景 3 1.2 研究目的与意义 3