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浅析个人所得税纳税筹划的价值作用
引用本文:袁秀云,王萍. 浅析个人所得税纳税筹划的价值作用[J]. 价值工程, 2012, 31(32): 178-180
作者姓名:袁秀云  王萍
作者单位:江苏省水利勘测设计研究院有限公司,扬州,225009
摘    要:随着市场经济的发展,人们收入水平普遍提高,收入的提高,应缴纳的个人所得税也将相应增加。本文结合笔者工作实践,对工资薪金和劳务报酬等劳动性所得的个人所得税纳税筹划方法作初步探讨。

关 键 词:工资薪金所得  劳务报酬所得  个人所得税  纳税筹划

Analysis of the Value and Role of Personal Income Tax Planning
YUAN Xiu-yun , WANG Ping. Analysis of the Value and Role of Personal Income Tax Planning[J]. Value Engineering, 2012, 31(32): 178-180
Authors:YUAN Xiu-yun    WANG Ping
Affiliation:YUAN Xiu-yun;WANG Ping(Jiangsu Surveying and Design Institute of Water Resources Co.,Ltd.,Yangzhou 225009,China)
Abstract:With the development of market economy,income levels were generally higher,and with income increase,there will be a corresponding increase in the personal income tax payable.Combining with the working practice,the author discussed the methods of personal income tax planning of wages salaries and remuneration,and so on.
Keywords:wage and salary income  income from remuneration  the individual income tax  tax planning
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