浅谈个人所得税中工资薪金的纳税筹划-毕业论文.docx

编号：171529180253本科毕业论文题目：浅谈个人所得税中工资薪金的纳税筹划院系：经济与管理学院姓名：学号：专业：会计学年级：2015级指导老师：职称：副教授完成日期：2017年5月10日摘要近几年来我国经济在不断地快速发展，国民GDP也呈上升的趋势，随之而来的是国民平均收入的不断增加。普通人在个人所得税的义务纳税人中所占比例越来越大，中来自个人所得税所占的比重在国家财政收入中呈也在逐渐增加。因此人们对个人所得税的纳税筹划逐渐变得重要起来。于是文中对有关个人所得税中工资薪金的纳税筹划进行了案例分析，发现个人所得税工资薪金纳税筹划中存在着个人所得税筹划普遍率低，纳税筹划存在一定的风险，纳税人对纳税筹划的认识存在偏差以及缺乏专业的税收筹划人才等问题。从纳税筹划的概念理解，纳税筹划的时效性及合理避税的财务风险和相关法律法规四个方面提出改进建议。关键词：纳税筹划；个人所得税；工资薪金AbstractWith the rapid development of Chinas economy in recent years, the gradual improvement of living standards and the relative growth of per capita income,Chinas national revenue from the central income from personal income tax The proportion is rising year by year. Therefore, personal income tax planning has aroused peoples attention. Chinas large gap between rich and poor, low-income people accounted for the vast majority, from the perspective of ordinary taxpayers, how not illegal under the premise of personal income tax planning, as much as possible to reduce the tax revenue to maximize the benefits, It is important, but the personal income tax planning in China is still not universally recognized. The main content of this paper is to introduce the concept, content and methods of tax planning to study and explore the planning method of personal income tax, including tax planning, tax planning and tax planning. To guide us how to not violate the provisions of the state tax laws and regulations, reasonable, effective and sustained savings in personal income tax costs, to maximize the benefits of the purposeKeywords:Tax planning；Personal income tax；Salary目录一、绪论1（一）研究背景1（二）研究目的与意义1（三）国内外研究现状1二、我国目前个人所得税的构成2三、个人所得税有关工资薪金的纳税筹划案例分析3（一）把劳务报酬转变成工资薪金所得3（二）工资、薪金所得与劳务报酬所得分开缴纳4四、个人所得税中工资薪金的纳税筹划存在的问题5（一）个人所得税筹划普遍率低5（二）纳税筹划具有一定的风险5（三）对纳税筹划的认识存在偏差5（四）缺乏专业的税收筹划人才6五、提升个人所得税中工资薪金的纳税筹划水平的建议6（一）正确理解纳税筹划的概念6（二）纳税筹划应注意时效性6（三）合理避免税收筹划中出现的财务风险6（四）建立健全相关法律法规6六、总结7参考文献8致谢9一、绪论（一）研究背景近几年来，我国经济发展一直处在飞速发展的状态，国民GDP也在随着上升，国民收入也随之不断地提高。个人所得税的义务纳税人群中出现了越来的普通老百姓，而个人所得税在国家的财政收入中所占比重也在不断地增加。所以，对于个人所得税的纳税筹划