个税优惠--个人所得税税收筹划案例研究.doc

个人所得税的税收筹划案例研究 [摘 要]近年来，中国个人所得纳税入大幅度增长。自1980年开征以来，已经在国内24个税种排名第四。个人所得税是征税范围最广，也是征税难度最大的税种之一。中国现行的个人所得税法于2011年9月1日实施生效。同时，随着纳税征管力度的加大，纳税人偷逃税款的空间越来越小，况且偷逃税款会受到法律的处罚。因而个人所得税的纳税筹划将越来越受到关注。 论文从分析个人所得税的职能及现状出发，通过对纳税筹划相关原理、方法的探讨，对目前我国个人所得税筹划的基本原理、方法进行了总结，结合大量筹划案例，系统的介绍了各种常用的筹划方法。站在纳税人的角度，本着“法无禁止即可为”的原则，考虑问题和寻求解决方案。同时初步探讨了个人所得税的改革与改革后纳税筹划策略的转变。 [关键词] 个人所得税 纳税筹划 避税  Individual income tax case study of tax planning [Abstract] In recent years, Chinas individual income tax payment into the increase substantially. Since the 1980 years since the levy, has 24 categories of taxes in the domestic fourth. Personal income tax is the broadest tax, tax is also one of the most difficult taxes. Chinas current in personal income tax law on September 1, 2011 implementation effect. At the same time, along with the strength of the tax collection and management increases, the taxpayer evade tax payment of space more and more small, besides to evade taxes can get legal punishment. So of individual income tax will be more and more attention to. This paper analyzes the functions of the individual income tax and the present situation, through to pay tax to plan and related principles, methods, this paper to personal income tax planning in China at present the basic principles, methods are summarized, and combined plenty of planning case, system introduces various common planning method. Standing on the taxpayers point of view, in line with without law can be banned for the principle, consider problems and find the solution. Also discusses the personal income tax reform and tax planning strategy after the reform of the change. [Key words] Personal income tax Tax planning Tax avoidance 目 录 引言 1 一、纳税筹划概述 1 （一）避税筹划 1 （二）节税筹划 2 （三）转嫁筹划 2 （四）实现涉税零风险 2 二、个人所得税纳税筹划现状 2 （一）现状分析 2 1.课税模式跟不上当前形势 2 2. 费用扣除不合理 2 3.个人所得税征管制度不健全 3 4.工薪阶层成为个税的主要群体 3 5.偷税现象比较严重 3 （二）原因分析 3 1.主观原因 3 2.客观原因 3 三、个人所得税纳税筹划案例分析 4 （一）工资薪金所得中的个人所得税筹划 4 1．均衡收入法 5 2．利用职工福利筹划 5 3．利用费用扣除标准差异 5 4．利用公积金优惠政策 6 5．利用纳税优惠政策 6