绩效工资制度下高校教师个人所得税筹划探析

随着高校实行绩效工资制度,教师收入结构发生变化,收入总量也得到逐步提高,个人所得税税负在不断提高,因此,相应的税收筹划作用凸显。税收筹划是一项较为复杂系统的工程,找准切入点很关键。以绩效工资制度下高校教师的收入构成为切入点,结合最新的税法政策相关规定,提出筹划思路,具有现实可行性,能够达到较理想的筹划效果。

Analysis of the personal income tax planning of the college teachers under the system of pay-for-performance

With the introduction of a pay-for-performance system in colleges and universities, teachers ＇ changes in the revenue structure, have been progressively raising the total amount of income, personal income taxes are rising and, therefore, highlights the role of tax planning. Tax planning is a more complex system engineering, finding entry points are critical. To income of teachers in colleges and universities under the pay-for-performance system as the starting point to tax policy-related requirements of the latest proposed planning ideas, practical feasibility, to achieve the desired effect of planning.