財(cái)務(wù)---我國個(gè)人所得稅納稅籌劃分析(已修改)
2025-05-31 16:14 本頁面
【正文】 西安歐亞學(xué)院 本科畢業(yè)論文 題 目： 我國個(gè)人所得稅納稅籌劃分析 學(xué)生姓名： lee 指導(dǎo)教師： cainiao 所在分院： 會計(jì)學(xué)院 專 業(yè)： 財(cái)務(wù)管理 班 級： 本科 二 O 一一年四月 西安歐亞學(xué)院本科畢業(yè)論文 I 我國個(gè) 人所得稅納稅籌劃分析 摘要： 隨著我國市場經(jīng)濟(jì)的發(fā)展 ， 個(gè)人所得稅的納稅籌劃就應(yīng)運(yùn)而生。在不違反法律、政策規(guī)定的前提下 ， 根據(jù)政府的稅收政策導(dǎo)向 ， 通過對經(jīng)營、 投資理財(cái)活動的事先安排和籌劃 ， 對納稅方案進(jìn)行優(yōu)化選擇 ， 對納稅地位進(jìn)行低位選擇 ， 盡可能地減輕稅收負(fù)擔(dān) ， 取得正當(dāng)?shù)亩愂绽妗?個(gè)人所得稅是與老百姓關(guān)系最為密切的稅種， 也是近來增長勢頭最為迅猛的稅種之一。納稅籌劃則是稅法學(xué)和稅收學(xué)兩個(gè)學(xué)科里的“朝陽領(lǐng)域”，逐漸成為學(xué)者們研究的熱門對象 。 在我國個(gè)人所得稅納稅籌劃的研究還尚屬一個(gè) 比較新的課題，有待于我們進(jìn)一步加強(qiáng)理論和實(shí)踐的探索 。 依法納稅是每個(gè)納稅人應(yīng)盡的義務(wù) ， 但在稅法允許的范圍內(nèi) ， 進(jìn)行有效的納稅籌劃 ， 可以合理地避稅 ， 達(dá)到收入相對增加的目的。納稅籌劃的方法有多種 ， 不同收入的個(gè)人可根據(jù)收入的多少、 收入的類型籌劃最佳的納稅方案。 本文就我國個(gè)人所得說的納稅籌劃所存在的問題作出探討。 關(guān)鍵字： 個(gè)人所得稅；納稅籌劃 西安歐亞學(xué)院本科畢業(yè)論文 II Analysis of Personal Ine Tax Planning Abstract: Along with the development of market economy in China, the design of individual ine tax was born. In does not violate laws and policies of the premise, according to the government39。s tax policy guidance, through the operation, investment and financing activities prior arrangements for tax planning, optimized scheme to pay taxes low position of choice, as far as possible to minimize tax burden, obtain proper tax benefits. Personal ine tax is the closest relations with the people of taxes, is also the most dramatic growth in the recent one of taxes. Tax planning is the tax law and tax learn two disciplines of chaoyang sphere, gradually bee scholars research hot objects. In our country39。s individual ine tax, the study also it is a relatively new topic, waiting to us to further strengthen the theory and the practice exploration. Lawfully pay taxes is the duty of every taxpayer, but in the tax law allowed within the scope of the tax planning, effective, and can be reasonably ine tax, achieve the purpose of relative increase. There are many methods of tax planning, different ine individuals could based on ine and how much ine type planning the best taxpaying scheme. This paper in individual ine tax planning said existing problems to explore. Keywords: Individual ine tax； Tax planning 西安歐亞學(xué)院本科畢業(yè)論文 目 錄 1 緒論 ............................................................................................................................. .1 研究背景和現(xiàn)實(shí)意義 ............................................ 1 研究背景 .................................................. 1 現(xiàn)實(shí)意義 .................................................. 1 國內(nèi)外現(xiàn)狀 .................................................... 1 國外研究現(xiàn)狀 .............................................. 1 國內(nèi)研究現(xiàn)狀 .............................................. 2 2 個(gè)人所得稅納稅籌劃理論分析 ....................................... 3 納稅籌劃相關(guān)概念 .............................................. 3 個(gè)人所得稅納稅籌劃理論分析 ....
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