員工薪酬個(gè)稅節(jié)稅分析畢業(yè)論文(已修改)
2025-07-16 17:41 本頁(yè)面
【正文】 I 員工薪酬個(gè)稅節(jié)稅分析 摘 要 在收入分配領(lǐng)域，個(gè)人所得稅作為調(diào)節(jié)社會(huì)財(cái)富分配、縮小個(gè)人收入差距的“穩(wěn)定器”，始終受到人們的高度關(guān)注。但是由于近幾年我國(guó)經(jīng)濟(jì)飛速發(fā)展，物價(jià)水平不斷提高，個(gè)人收入來(lái)源呈現(xiàn)多元化且收入差距有不斷拉大的趨勢(shì)，現(xiàn)行個(gè)人所得稅制就愈顯得不盡完善，已不適應(yīng)市場(chǎng)經(jīng)濟(jì)發(fā)展和社會(huì)和諧發(fā)展的要求。 利用 稅收優(yōu)惠 政策尋求合理、合法的避稅途徑，是經(jīng)濟(jì)社會(huì)中維護(hù)個(gè)人權(quán)利和義務(wù)的一個(gè)有利條件。 本文從個(gè)人所得稅節(jié)稅的方面展開(kāi)論述，首先介紹個(gè)人所得稅的含義及其節(jié)稅的必要性，然后分析其現(xiàn)狀，然后著重提出幾種稅收籌劃的方法，最后總結(jié)幾點(diǎn)我國(guó)個(gè)人所得稅稅改革的建議。 關(guān)鍵詞 :個(gè)人所得稅 ,稅收籌劃 ,個(gè)稅改革 II ANALYSIS OF SAVING TAX TO INDIVIDUAL INCOME TAX ABSTRACT In ine distribution field,Individual ine tax as a means of adjusting the social wealth distribution,narrowing the ine gap between the individual stabilizer,always been people39。s concern. But in recent years,because of the rapid development of economy of our country and the price level enhances unceasingly,the trend is personal ine source being diversified and widening ine current personal ine tax system is not has not adapt to market economy development and social harmonious development the preferential tax policy,legal tax shelter for a reasonable way,which is the economy society of protect individual rights and obligations of a favorable article discussed what is from the individual ine tax section of ,it introduced the meaning of individual ine tax and the necessity of the tax ,it analysed the ,it mainly put forward several methods of tax ,it summarized some personal ine tax reform of our country tax advices. KEYWORDS: Individual ine tax,Tax planning,Individual ine tax reform 3 目 錄 第一章 我國(guó)個(gè)人所得稅的含義以及節(jié)稅的必要性 ............................ 1 個(gè)人所得稅的含義 .................................................. 1 員工薪酬個(gè)稅節(jié)稅的必要性 .......................................... 1 第二章 個(gè)人所得稅節(jié)稅的現(xiàn)狀分析 ....................................... II 個(gè)人所得稅節(jié)稅的現(xiàn)狀 ............................................. II 個(gè)人所得稅節(jié)稅的問(wèn) 題 ............................................. II 第三章 員工薪酬個(gè)稅納稅籌劃的方法 ..................................... IV 減少名義工資 ..................................................... IV 合理發(fā)放工資薪金所得 ............................................. VI 工資薪金與勞務(wù)報(bào)酬轉(zhuǎn)換 .......................................... VII 第四章 我國(guó)員工薪酬個(gè)稅節(jié)稅的建議 ..................................... IX 適時(shí)采用綜合課稅模式 ............................................. IX 把征管權(quán)劃歸中央，使之成為中央稅或共享稅 ......................... IX 規(guī) 范費(fèi)用扣除標(biāo)準(zhǔn)和方法 ............................................ X 改進(jìn)征管方式，健全各種配套措施 .................................... X 參考文獻(xiàn) .............................................................. XI 致 謝 ...........................
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