工资薪金所得税筹划的方法探讨.docVIP

PAGE PAGE 10 东北财经大学津桥商学院本科毕业论文 工资薪金所得税筹划的方法探讨 作 者 系 别 专 业 年 级 学 号 指导教师 答辩日期 成 绩 内 容 摘 要 随着我国经济的迅速发展，人们生活水平的不断提高，企业职工的工资所得也在不断地增加，越来越多的职工开始缴纳个人所得税。为此，我们来探讨如何在合理合法的范围内，通过纳税筹划的方式去提高企业职工的工资收入以及福利待遇，如何充分利用税收优惠政策去减少职工的税负，从而激励企业的职工提高工作效率，从而最终实现企业利益最大化的目标。 本文通过四个部分来阐述工资薪金所得税的筹划方法中遇到的问题以及具体的解决方法。第一部分“工资薪金所得税的概述”，主要从工资薪金所得、工资薪金所得税的含义，纳税范围，实际意义来了解工资薪金所得税筹划。第二部分“工资薪金所得税筹划的方法”，主要阐述工资薪金的筹划方法，进一步了解具体的方法。第三部分“工资薪金所得税筹划遇到的问题”，主要阐述工资薪金所得税扣除项目和免征额所产生的问题。第四部分“工资薪金所得税筹划问题的解决方法”，主要阐述如何具体的解决工资薪金所得税的筹划问题。 关键词：工资薪金 个人所得税 纳税筹划 Abstract With the establishment of the Modem enterprise system, the companies which are the main body in the socio-economic activities face increasingly complex market environment and intense competition, resulting in more and more corporate governance issues. As the most dynamic part in Chinas economic activities and the most representative organization forms of the modern enterprise, listed companies promote national economys sustained, rapid and stable development. Due to involving the interests of all parties, Internal Audit is in a very important and special position in listed companies, whose condition of the management and information has received unprecedented attention. However, Chinese internal audit system established in the government intervention, by using administrative and legal means. Because of the unique background, the internal audit systems of listed companies have many problems. As a result, based on analysis of internal auditing theory, we will analyze the position of internal auditing According to the real conditions of northeast expressway co. We will further reveal the problems existed in listed companies, then propose the solutions to perfect the internal auditing of listed companies. It will be good for the constructio