高校教师个人所得税的纳税筹划

随着高校教师收入水平的不断提升,国家税务总局明确提出将高等院校作为个人所得税征管的重点。高等院校应根据高校教师收入的特点,设计合理的薪酬体系、福利制度,在合理合法的限度内尽可能降低高校教师的税收负担。本文简要阐述了高校教师收入及其薪酬体系的基本情况,在此基础上提出了高校教师个人所得税纳税筹划的途径,希望能在一定程度上降低高校教师的税收负担。

Individual Income Tax Rate Designing for University Teachers

With income increasing of university teachers,the National Tax Affairs Bureau has proposes to take individual income tax of higher education institutions as the key collection point explicitly.While the higher education institutions should design reasonable salary and welfare systems according to the income characteristics of university teachers in order to reduce their tax revenue burden in the legitimate and reasonable limit as far as possible.This article briefly elaborates the status quo of universities teachers' income and their salary system,proposes the individual income tax rate designing approach paying by university teachers based on that foundation,and hopes that would reduce the university teacher's tax revenue burden in a certain degree.