个人所得税纳税筹划探讨

随着我国税收法律法规的健全和人民收入水平的不断提高,越来越多的人们开始关注个人所得税。纳税人在期望税收成本最低的情况下,通过减少应纳税所得额、利用股权投资等纳税筹划方式来减少所缴纳的个人所得税,以达到税收成本最低的目的,从而提高个人实际的经济收益。

A discussion of the planning of tax paying about the individual income tax

As the perfect of the taxation laws and regulations and the enhancement of the level of the people's life in our country,more and more people start to pay attention to the personal income tax,the taxpayer is in the situation that the expected taxation cost is lowest,by decreasing the taxable income,making use of the way of taxation preparation like the investment of the stockholder's rights,to induce the individual income tax,to achieve the goal that personal income tax is lowest,thus enhance the economic efficiency of the individual in reality.