个人所得税的税收筹划定稿.doc

内蒙古财经大学本科毕业论文 新个人所得税政策下的税收筹划 作 者 xxx 院 系 xxxx 专 业 财政学 年 级 2008级 学 号 xxxx 指导教师 xxxx 导师职称 xxx 内容提要 随着我国经济突飞猛进的发展，居民收入水平的逐年提高，越来越多的人成为个人所得税的纳税人，与之相应，财政收入中来源于个人所得税的比重也呈现出逐年上升的趋势。从维护切身利益、减轻税收负担，保障国家税收收入的角度出发，个人所得税的税收筹划越来越受到纳税人和社会组织的高度重视。那么如何在依法纳税的前提下,通过税收筹划,减轻税负,从而达到公民个人以最优方案缴纳个人所得税，同时又不损害国家的税收收入的目的，本文以十一届全国人大常委会第二十一次会议个税法修正案为背景，通过介绍个人所得税主要涉税项目的纳税筹划，分析个人所得税税收筹划的意义及必要性,得出个人所得税缴纳的最优方案。 关键词: 个人所得税 税收筹划 税收筹划方案 Abstract Along with our country economy development by leaps and bounds, the income level of resident of increased year by year, more and more people become the taxpayer of individual income tax, correspondingly, financial income derived from the proportion of individual income tax is also showing of rising trend. From the immediate interests, reduce maintenance tax burden, safeguard state tax revenues Angle, individual income tax of the tax planning more and more be taxpayers and social organizations are highly valued. So how to pay tax in accordance with law, under the premise of through the tax planning, reduce the burden, so as to achieve the optimal scheme to individual citizens pay individual income tax, and does not damage the countrys tax revenue, the goal of this article 11 th National Peoples Congress standing committee meeting 21 a tax law amendment as the background, through the introduction of the main items related to the personal income tax tax planning, analysis of individual income tax the significance and the necessity of tax planning, and concludes that the individual income tax of pay the best plan. Key words: Personal income tax Tax planning Tax planning scheme 目 录 一、个人所得税以及税收筹划的含义 1 （一）个人所得税及个人所得税的纳税人 1 （二）税收筹划的含义及其特点 1 二、个人所得税修正案的颁布施行 1 三、新个人所得税政策下的工资薪金纳税依据 2 四、新个人所得税政策下的税收筹划思考 2 （一）工资薪金的税收筹划 2 （二）劳务报酬所得中的个人所得 3 （三）?个体工商户的生产经营所得 4 （四）对企事业单位的承包经营、承租经营所得 6 （五）?稿酬所得中的个人所得 6 （六）?特许权使用费所得 6 （七）利息、股息、红利所得 6 （八）财产租赁所得 6 （九）财产转动所得 6 参考文献 7 后记