| 新个税法下高校教师个人所得税纳税筹划探索 |
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| 引用本文： | 吕小花.新个税法下高校教师个人所得税纳税筹划探索[J].江苏市场经济,2012(2):19-21. |
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| 作者姓名： | 吕小花 |
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| 作者单位： | 江苏经贸职业技术学院工程技术学院,江苏南京211168 |
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| 摘 要： | 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。
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| 关 键 词： | 高校 个人所得税 筹划 任务 |
Personal Income Tax Planning of Teachers in Colleges and Universities under New Tax Law |
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| Institution: | LV Xiao - hua (Engineering Department, Jiangsu Vocational and Technical Institute of Economics and Commerce, Nanfing 211168, Jiangsu , China) |
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| Abstract: | With the increase of the number of income - producing project in colleges and universities and the in- crease of teacher＇ s income, it has become an important task for the finance department to carry on the reasonable tax planning and rational tax avoidance. This essay discusses two issues： one is how to carry on the reasonable tax planning in compliance with the tax law based on the present universities to deduct tax situation; the other is how to reduce the staff＇s personal income tax burden and improve the teachers＇ actual income. |
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| Keywords: | colleges and universities income tax planning task |
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