毕业论文：高校教师个人所得税纳税筹划（课程设计）.docVIP

PAGE l 高校教师个人所得税纳税筹划 摘要 个人所得税的纳税筹划由于与老百姓关系最为密切，将成为涉及面最广，需求最大的研究领域，在税收学还是在税法学领域里，都是比较热门的研究课题，同时将来也可能成为税法职业最有前途的产业之一。高校教师的收入水平不断提升，国家税务总局明确提出将高等院校作为个人所得税征管的重点。本文根据高校教师收入的特点，设计合理的纳税筹划方案，在合理合法的限度内尽可能降低高校教师的税收负担。本文的主要目的是希望提高高校教师的纳税意识，为他们提供一本纳税筹划的实用手册。 纳税筹划是一项技术含量很高的工作，因此高校教师个人所得税纳税筹划不能盲目的进行，而必须对有关条文有明确的掌握。本文是以2006年1月1日实施的新个人所得税法为基础，研究各种纳税筹划方案的。为了让高校教师能够更深刻的了解纳税筹划，本文先介绍了高校教师的主要收入以及个人所得税的计算方法；接着进行高校教师个人所得税纳税筹划的实例分析，分别从高校教师的收入、支出、投资等方面，提出各种纳税筹划方案；然后，提出高校教师在纳税筹划过程中需要注意的问题。本文由浅至深的介绍纳税筹划的相关理论，引导高校教师提高纳税筹划意识。 关键词： 高校教师 个人所得税 纳税筹划 Personal Income Tax Planning for University Teachers Abstract Personal Income Tax Planning will be the biggest area in Tax research because of the closely relation with the common people. Both in tax revenue study and tax legal science domain, it always be the quite popular research topic, simultaneously one of the most promising industries in future tax law occupation. As the university teachers’ income level promotes unceasingly, State Administration of Taxation makes a clear statement that it will take their income as the key point for revenue surveillance. The text will design several reasonable tax planning methods according to the characteristics of university teachers’ income, to reduce the university teachers tax revenue burden as far as possible in the reasonable legitimate limitation. The whole text is written for raising the university teachers’ tax consciousness, hoping to provide a practical handbook for personal income tax planning. Income tax planning is a kind of work full of technology. So, it needs completely understanding of each tax regulations, and can not be carried on blindly. The text does research in various kinds of income tax planning methods, according to the new revise tax law carried on since 1st Jan 2006. To give the university teachers a deep imagination, the text introduces the main income of the university teachers and the tax revenue computational methods. Then, introduces the research analysis of tax planni