| 新个人所得税法下工资薪金所得的最优纳税筹划探讨 |
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| 引用本文： | 史开瑕. 新个人所得税法下工资薪金所得的最优纳税筹划探讨[J]. 山西财政税务专科学校学报, 2012, 14(3): 25-28 |
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| 作者姓名： | 史开瑕 |
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| 作者单位： | 浙江财经学院,浙江杭州,310018 |
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| 摘 要： | 本文首先对个人所得税政策及变化进行解读,继而通过分析计算,寻求全年一次性奖金的纳税禁区、增量税负,并在此基础上得出工资薪金所得中月薪与全年一次性奖金的最优配比。
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| 关 键 词： | 个人所得税 工资薪金所得 纳税筹划 |
Paying Tax Strategy on Individual Income Tax Under the New Legislation |
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| SHI Kai-xia. Paying Tax Strategy on Individual Income Tax Under the New Legislation[J]. Journal of Shanxi Finance and Tax College, 2012, 14(3): 25-28 |
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| Authors: | SHI Kai-xia |
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| Affiliation: | SHI Kai-xia(Zhejiang University of Finance &Economics,Hangzhou 310018,China) |
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| Abstract: | The paper analyzes individual income policy and explains its changes,options of monthly income and yearly salary. |
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| Keywords: | individual income tax salary tax strategy |
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