高校个人所得税纳税筹划方法探讨

随着中国高等教育的快速发展,国家税务局将高校教师列入了重点监管的高收入行业之一.有关个人所得税的纳税筹划就引起了人们特别是高校教职工的广泛关注.如何在依法纳税的前提下,通过筹划,减轻税负,使高校教职工揣入自己腰包的钱更多,也就成了这些高校教职工急需面对的问题.文中就以此为背景展开讨论,具体介绍了个人所得税纳税筹划的意义及必要性,个人所得税主要涉税项目的纳税筹划.

Design for the payment of college individual income tax

With the rapid growth of higher education in China,the college teachers are under the supervision of the tax office as one of the high-income group.The design of individual income tax has caused the wide concern from peoples,especially the college teachers.How to reduce the burden of tax trough a careful design but on the premise of paying taxes by low? In this paper,the significance and the necessity of the design for the payment of individual income tax,and those major items related to the design were reported.