|
|||||
|
|
| 全年一次性奖金的个人所得税税收筹划 | |
| 引用本文： | 康瑞秀. 全年一次性奖金的个人所得税税收筹划[J]. 价值工程, 2012, 0(12): 125 |
| 作者姓名： | 康瑞秀 |
| 作者单位： | 中铁六局集团天津铁路建设有限公司,天津,300041 |
| 摘 要： | 全年一次性奖金的个税扣缴,存在"所得不如所缴"的六个区间,个人税后所得将比少于此区间上限所得要少。且越靠近区间上限,差异越大;期间起始金额越大,差异越大。建议放弃一部分所得,使单位和个人收益最大化。 |
| 关 键 词： | 个人所得税 税收筹划 |
Personal Income Tax Planning of Annual One-off Reward |
|
| Kang Ruixiu. Personal Income Tax Planning of Annual One-off Reward[J]. Value Engineering, 2012, 0(12): 125 | |
| Authors: | Kang Ruixiu |
| Affiliation: | Kang Ruixiu(China Railway Sixth Group Tianjin Railway Construction Co.,Ltd.,Tianjin 300041,China) |
| Abstract: | There are six intervals that the annual one-off reward increased,but the take-home pay is less relatively when paying the personal income tax of annual one-off reward.When the personal income is in the interval,the take-home pay is less than the take-home pay of the higher limit.When the reward is in the intervals,the author suggests to abandon a part of the reward,it will make the income of unit and personal maximized. |
| Keywords: | personal income tax tax planning |
| 本文献已被 CNKI 万方数据 等数据库收录！ | |