工资薪金所得个人所得税税收筹划浅析

个人所得税作为直接税的一种,是我国税收体系中的重要组成部分。其中,又以工资薪金所得缴纳的个人所得税所占比重最大。2011年9月1日起,工资薪金所得由原来的九级超额累进税率调整为现在的七级。本文分析了税收筹划的可行性条件,并提出了工资薪金的个人所得税筹划方法,以期能达到有效降低员工税收负担的目的。     

关于个人所得税纳税筹划浅析

个人所得税与我们每个人个人利益直接相关,企业作为个人所得税的代扣代缴义务人,应该从维护员工切身利益,合理减少税收负担出发,对员工的个人所得税积极地进行纳税筹划,使其既不违反税法,又能最大程度的保护个人的利益,这是我们财务人员应该思考的问题。南京丁家庄物流中心有限责任公司(以下简称丁家庄公司)是按月按实缴纳个人所得税,本文以工资薪金、年终效益兑现为例,通过对政策的理解和具体案例的分析,找出筹划的空间,提出筹划的方案。     

个人所得税中工资薪金的税收筹划

个人所得税是个人应纳税所得额征收的一种税，也是国家税收中最重要的税种之一，为国家筹集了大量的财政收入。我国的个人所得税经历了多次的修订，以更适应社会经济的发展，符合现代的税收发展。可以说，税收与人们的利益息息相关。从个人的角度来看，工资薪金是工薪阶层纳税的主要凭据，所占的比例也最高；影响着他们的收入，影响着他们的经济决策，人们都希望在充分掌握税收信息的基础上，采取一些合法或非违法的措施，达到少缴税以降低成本增加收益的目的。这需要对个人所得税中的工资薪金进行合理的统筹安排，最大限度维护自身利益。税收筹划就为企事业单位和个人理财提供了理论和技术支持。     

浅谈高校教师个人所得税纳税筹划

随着中国社会经济的发展，“科教兴国”战略的实施．国家加大了对教育的投入，全国各高校得到了迅猛的发展，高校教师的收入水平也在不断提高。针对目前高校教师收入水平增加和个人所得种类较多的特点，本文主要对高校教师的工资、薪金所得，劳务报酬所得，稿酬所得，税收优惠四个方面进行了纳税筹划分析。从维护教师切身利益，减轻税收负担的角度出发．个人所得税的纳税筹划越来越受到纳税人的高度重视，如何使高校教师在合理合法的限度内尽可能降低税收负担．戍了一个重要的研究内容。     

浅析劳务报酬所得的税收筹划

目前,劳务报酬适用20%的较高比例税率,对一次性收入畸高者实行加成征收,使得税收成本成为个人取得应税收入时应考虑的重要因素,劳务报酬所得节税筹划的一般思路是：通过将劳务报酬所得转化为工资、薪金所得,增加费用开支减少应纳税所得额,或者通过延迟收入、平分收入等方法,将每一次的劳务报酬所得安排在较低税率的范围内,以降低个人应税收入的税收成本。     

新税法下职工工资薪金的个人所得税筹划

新的个人所得税法实施后，根据变化分析，相应的税收筹划空间也发生了变化，本文作者分别对职工工资薪金的全年一次性奖金和全年收入的最优税负进行了纳税筹划，以达到合理避税，增加职工可支配收入的目的。     

财务会计与税法对企业成本费用的不同界定

工资薪金支出。工资薪金支出是纳税人每一纳税年度支付给本企业任职或与其有雇佩关系的员工的所有现金或非现金形式的劳动报酬。会计上，按照本年实际发生的工资薪金支出计人相应的成本费用账户，减少本年会计利润。而税法规定，企业的工资薪金支出按计税工资标准扣除。所谓计税工资标准，是指在计算应纳税所得额时允许扣除的工资薪金费用。     

企业个人所得税合理筹划研究

<正>个人所得税包含的课税对象共有十一项个人收入:劳务报酬、工资、偶然所得等。企业员工个人所得税的主要课税对象是工资,这其中又包含津贴、奖金、劳动分红、基本工资、补贴、年终奖等,不同的工资项目其计税方法、税收优惠政策、费用扣除标准也不同,这些细微的差别为个人所得税的合理筹划提供了灵活的空间。     

基于激励理论的薪酬所得税税收筹划

近年来,随着经济社会的不断发展,组织中员工薪酬结构发生了很大变化、薪酬所得也有了很大提高,员工缴纳的薪酬所得税相应在增加。薪酬所得税税收筹划越来越被各种组织所重视。组织通过合理的基于为员工提供更好福利的角度进行税收筹划,可以减轻薪酬所得税税负,提高个人税后可支配收入,增加个人财富,最大限度地享受工作成果所带来的收益,其意义对人才急需的当下显得尤为重要。     

浅析个人所得税的税务筹划

本文分析了在不违背国家税法的前提下个人所得税税务筹划的必要性。并以工资、薪金所得、劳务报酬所得以及稿酬所得为例介绍了个人所得税税务筹划的方法和思路。以期为个人提供参考，尽量达到节税增收和利国利民的目的。     

Tax‐Avoidance Activities of U.S. Multinational Corporations*

This paper investigates whether economies of scale exist for tax planning. In particular, do larger, more profitable, multinational corporations avoid more taxes than other firms, resulting in lower effective tax rates? While the empirical results indicate that, ceteris paribus, larger corporations have higher effective tax rates, firms with greater pre‐tax income have lower effective tax rates. The negative relation between effective tax rates (ETRs) and pretax income is consistent with firms with greater pre‐tax income having more incentives and resources to engage in tax planning. Consistent with multinational corporations being able to avoid income taxes that domestic‐only companies cannot, I find that multinational corporations in general, and multinational corporations with more extensive foreign operations, have lower worldwide ETRs than other firms. Finally, in a sample of multinational corporations only, I find that higher levels of U.S. pre‐tax income are associated with lower U.S. and foreign ETRs, while higher levels of foreign pre‐tax income are associated with higher U.S. and foreign ETRs. Thus, large amounts of foreign income are associated with higher corporate tax burdens. Overall, I find substantial evidence of economies of scale to tax planning.     

Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D*

Using a large US sample, we find a significant and positive relation between patents and corporate tax planning, and the effect is incremental to the effect of R&D on tax planning. We employ a quasi‐natural experiment based on staggered industry‐level innovation shocks to identify the positive causal effect of patents on corporate tax planning. We also find that patents are not associated with tax planning for domestic firms, but their association with tax planning is concentrated in multinational firms, which have the ability to shift domestic income to low‐tax countries. Moreover, we find that the identified effect mainly exists in the post–check‐the‐box (CTB) rule period when shifting income among affiliates becomes more flexible and convenient. Finally, we use two income‐shifting models and find that patents, rather than R&D, facilitate tax planning through an income‐shifting channel. Overall, our results suggest that R&D and patents facilitate firms' tax planning in distinct ways: R&D facilitates tax planning as intended through tax credits and deductions, whereas patents are used by taxpayers to avoid taxes aggressively through income shifting.     

个人所得税纳税筹划的相关问题研究

纳税筹划是指在纳税行为发生之前,在不违反相关法律、法规的前提下,对涉税事务进行事先策划,达到少缴税和递延缴税的目的。随着经济的发展,个人所得税的纳税筹划也越来越多的受到人们的重视。本文从纳税人、计税依据、税率、优惠政策入手,探讨个人所得税纳税筹划的各种技巧。     

新个税法下高校教师个人所得税纳税筹划探索

随着学校创收项目的增多和教师收入的提高,如何进行合理的纳税筹划,合理避税,成为高校财务部门的重要任务。结合高校代扣代缴个人所得税的现状,对实施新个税法后的纳税筹划等问题进行讨论,在遵守税法的情况下,争取减轻个人所得税税负,提高教师的实际收入。     

个体工商户生产经营所得纳税筹划的路径探究

随着我国税收法律法规的健全和人民收入水平的不断提高,人们开始越来越关注个人所得税。本文探讨了个体工商户的个人所得税纳税筹划。从个体工商户筹资、收入、成本费用三个环节介绍了纳税筹划的方法,以达到税收成本最低的目的,从而提高个人实际的经济收益。     

税务筹划在报业中的应用

在市场经济环境下,降低成本、增加效益始终是每一个企业所追求的既定目标,而税务筹划是实现这一目标的有效手段之一.文章将结合报业拥有的税收优惠政策,主要从增值税和所得税两方面探讨报业的税务筹划.     

无形资产摊销中的所得税筹划

从所得税入手,无形资产摊销出发,考虑纳税筹划的基本方法和企业所处法律,经济环境,进行税收筹划分析。无形资产在企业资产中占有的比重较大,从而无形资产摊销对应纳所得税额有重大的影响。实际中,可巧用摊销年限和选择适宜摊销方法,从而实现免除、减少或递延纳税义务,获取资金时间价值、实现涉税零风险等目标。     

Tax Planning and the Exercise of Employee Stock Options*

This paper analyzes tax planning by holders of employee stock options and examines their response to a proposed tax rate increase. Consistent with tax planning, the frequency of exercise is greater for employees affected by the tax change than for (1) employees unlikely to be affected by the tax increase who contemporaneously held identical options, and (2) employees with comparable incomes who held similar options in other years. Despite the greater frequency of exercise, less than one-third of the option holders who would benefit most from exercise for tax reasons chose to exercise early.     

The Effect of Changes in Income Shifting on Affiliate Managers' Internal Reporting Decisions*†

This study examines the interplay between tax and internal reporting incentives among affiliates of multinational corporations (MNCs). MNCs face limited information flows that may prevent affiliates' performance metrics to be responsive immediately to changes in the firm's tax planning. Using granular data of affiliates belonging to MNCs from 21 European countries, our study provides new empirical evidence of affiliate internal reporting responses induced by changing tax plans. When high-tax-rate countries tighten income shifting rules, we first document that income shifting is reduced and low-tax-rate affiliates have less income. Second, we predict and document that managers of these low-tax-rate affiliates offset this decrease in profits by managing upwards a key performance metric: affiliate earnings. Our results are consistent with firms not quickly adjusting the affiliate managers' incentives in the face of changing tax planning strategies, and affiliates managing reported earnings to offset the effect of changes in the tax planning of the firm. Cross-sectional analyses provide further evidence consistent with the theory underlying the main tests. The results support the policy of tightening income shifting rules when the objective is to reduce income shifting, and firms' central management would benefit from considering the implications of changing tax plans on the assessment of local managers.     

基于“锦标制度”的企业员工激励薪酬方案分析

薪酬管理作为人力资源管理的核心内容,已有大量理论从内外公平角度和员工期望角度对激励性薪酬进行分析.文章拟通过建立委托代理模型,探讨在面临委托人道德风险时,如何利用锦标制度或提拔制度解决员工激励问题,并对员工的几种激励薪酬方案进行比较.