【正文】 ce reachs the designated position, focusing on in line with reality, pragmatic and effective. After the revision of major changes, major changes in the code and rule modified and needs to grasp several key problems (a) code code adhere to according to regulations governing the party and party with morals in bination, for at the present stage, the leadership of the party members and cadres and Party members in existing main problems of selfdiscipline, put forward principles, requirements and specifications, showing Communists noble moral pursuit, reflected at all times and in all over the world ethics from high from low 5 mon requirements. One is closely linked to the selfdiscipline, removal and no direct relation to the provisions of . the second is adhere to a positive advocate, eight prohibition 52 are not allowed to about the content of the negative list moved into synchronization amendment cases . Three is for all the party members, will apply object from the leadership of the party members and cadres to expand to all Party members, fully embodies the prehensive strictly required. The fourth is prominent key minority, seize the leadership of the party members and cadres is the key, and put forward higher requirements than the ordinary Party members. Five is to simplify, and strive to achieve concise, easy to understand, easy to remember. The revised code is the ruling Party since the first insists on a positive advocate forAll Party members and the selfdiscipline norms, moral declaration issued to all members of the party and the National People39。s eighteen years prehensive strictly practice. (a) revised two regulations of the party need of the ICAC guidelines in in 1997 Leaders as members of the Communist Party of China clean politics certain criteria (Trial) based on revised, the promulgation and implementation of January 2010, to strengthen the construction of the contingent of leading cadres play an important role. But with the party to manage the party strictly administering the deepening, has not been able to fully meet the actual needs. Content is too plicated, eight prohibition, 52 are not allowed to hard to remember, and also difficult to put into practice。前一條：稅收籌劃的有效性及案例分析（英文版 ） Two regulations promulgated for implementation is in the party in power for a long time and the rule of law conditions, the implementation of prehensive strictly strategic plan, implementation in accordance with the rules and discipline to manage the party, strengthen innerparty supervision of major initiatives. The two regulations supporting each other, the code adhere to a positive advocate, focusing on morality is of Party members and Party leading cadres can see, enough to get a high standard。作為工資薪酬的個(gè)稅籌劃，不能僅考慮個(gè)人稅負(fù)輕重，對(duì)員工的工資薪酬作出安排，而應(yīng)綜合企業(yè)所得稅和個(gè)人所得稅綜合稅負(fù)進(jìn)行考慮。 ，整體走向是降低較高稅率，若趕上稅率降低，晚發(fā)的保證金遞延納稅，也能獲得一定的節(jié)稅效益。 風(fēng)險(xiǎn)保證金占年總收入的10%20%從而節(jié)約大筆稅費(fèi)。同時(shí)，在較低的收入月份里又不能享受稅法為個(gè)人所提供的種種優(yōu)惠政策，如法定的費(fèi)用扣除、較低的稅率征收等。這樣，在企業(yè)人力成本支出未變的情況下，通過稅收籌劃，企業(yè)的人員激勵(lì)機(jī)制得到了優(yōu)化。 這種通過年薪收入和董事費(fèi)收入之間相互轉(zhuǎn)化而達(dá)到減輕個(gè)人整體稅負(fù)的籌劃方法，從本質(zhì)上說，就是利用了個(gè)人所得稅中不同應(yīng)稅項(xiàng)目的稅率差異，以此作為籌劃的切入點(diǎn)。 高級(jí)管理人員在擔(dān)任行政職務(wù)的同時(shí)往往會(huì)兼任集團(tuán)或下屬子公司的董事，相應(yīng)地會(huì)獲得一筆董事費(fèi)收入。 這是工薪勞務(wù)轉(zhuǎn)化法在實(shí)踐中的運(yùn)用。 （2）托兒補(bǔ)助費(fèi)； 如年終獎(jiǎng)為6100元時(shí)，相應(yīng)的個(gè)稅為585元，稅后收入為5515元；而年終獎(jiǎng)為6000元時(shí)，應(yīng)繳的個(gè)稅為300元，稅后收入為5700元。 國稅發(fā)[2005]9號(hào)文件中存在9個(gè)無效納稅區(qū)間。所以，建議納稅人在報(bào)銷通訊費(fèi)、交通費(fèi)、差旅費(fèi)、誤餐費(fèi)時(shí)，應(yīng)以實(shí)際、合法、有效的發(fā)票據(jù)實(shí)列支實(shí)報(bào)實(shí)銷，以免誤認(rèn)為補(bǔ)貼性質(zhì)，在一定程度上收到了避稅的效果。 選擇無明確標(biāo)準(zhǔn)和限額的管理費(fèi)用，如辦公費(fèi)、交通費(fèi)、通訊賽等，將個(gè)人收入的一部分費(fèi)用化，將以造冊發(fā)放的方式改為報(bào)銷單據(jù)的方式。這樣做的好處是：期滿前，車輛所有權(quán)仍然屬于公司，可以作為公司的固定資產(chǎn)，計(jì)提折舊和列支相關(guān)項(xiàng)費(fèi)用；一定年限后，公司將車賣給個(gè)人，個(gè)人獲得所有權(quán)，從中可得到實(shí)惠。 四、工資薪金資產(chǎn)化處置 （5）向職工子女提供醫(yī)療教育等費(fèi)用；如提供就餐補(bǔ)助，提供免費(fèi)的醫(yī)療保障及文化、教育等服務(wù)設(shè)施。而不是直接向個(gè)人提供用于個(gè)人休假、旅游等方面的收入。 根據(jù)個(gè)人所得稅法的有關(guān)規(guī)定，工薪階層個(gè)人每月所繳納的住房公積金是從稅前扣除的，也就是說按標(biāo)準(zhǔn)繳納的住房公積金是不用納稅的。并通過薪酬方案設(shè)計(jì)一系列合理的、可行的、科學(xué)的績效考核指標(biāo)，對(duì)經(jīng)營者的績效進(jìn)行評(píng)價(jià)。只有登錄后才能為內(nèi)容評(píng)分。 一、從個(gè)稅稅負(fù)角度把握薪酬設(shè)計(jì)方案如根據(jù)《深圳市地方稅務(wù)局關(guān)于調(diào)整住房公積金（住房補(bǔ)貼）征免個(gè)人所得稅的扣除上限額標(biāo)準(zhǔn)的通知》（深地稅發(fā)[2010]163號(hào)）的規(guī)定，從 2010年4月1日起，納稅人實(shí)際取得的工資、薪金所得在計(jì)算繳納個(gè)人所得稅時(shí)，住房公積金（住房補(bǔ)貼）扣除上限額標(biāo)準(zhǔn)調(diào)整確定為2803元/月。因此，把企業(yè)支付給個(gè)人的一部分收入轉(zhuǎn)換采用提供消費(fèi)服務(wù)的形式支付給個(gè)人，就成為一種較為有效的規(guī)避個(gè)稅的方法和途徑。如有可能，可將家俱、住宅設(shè)施連同房屋一起提供給個(gè)人。這些費(fèi)用支出，對(duì)企業(yè)講是激勵(lì)員工的措施，對(duì)國家而言是職工應(yīng)享受的正當(dāng)權(quán)益和福利，對(duì)個(gè)人來說是在沒有降低消費(fèi)水平的前提下規(guī)避了個(gè)稅。 （6）企業(yè)向職工轉(zhuǎn)售股票認(rèn)購權(quán)；要想在收入增加的情況下同時(shí)提高消費(fèi)水平，一般可行的做法是和企業(yè)協(xié)商，將一部分個(gè)人生活中相對(duì)固定的支出，轉(zhuǎn)由單位提供福利支付，同時(shí)相應(yīng)調(diào)低員工的工資額。 企業(yè)以資產(chǎn)或?qū)嵨锵蚬蛦T提供福利，如住房、汽車、筆記本電腦等個(gè)人消費(fèi)品，所購房屋產(chǎn)權(quán)證和車輛、筆記本電腦發(fā)票，均應(yīng)確定其任職公司為購買人。因?yàn)榘凑者@些金額適用稅率將較低。 （3）按國家規(guī)定發(fā)放的差旅費(fèi)津貼、誤餐補(bǔ)助；由此可見，相同數(shù)額所得視其收入性質(zhì)不同而適用的稅率也是不一樣的。當(dāng)個(gè)人收入不是很高，工資、薪金所得適用的稅率（10%）比勞務(wù)報(bào)酬適用的稅率（20%）要低時(shí)，可將勞務(wù)報(bào)酬轉(zhuǎn)化成工資、薪金收入。分別計(jì)算個(gè)稅。這兩種稅目之間的稅率差異為我們進(jìn)行籌劃提供了切入點(diǎn)。 十、均衡每月收入從而達(dá)到適用低稅率的目的，當(dāng)然本方法進(jìn)行的前提條件是企業(yè)與員工之間有較高的信任作為基礎(chǔ)。關(guān)鍵點(diǎn)在于基本年薪和各種獎(jiǎng)金的具體發(fā)放數(shù)字要取最利于于節(jié)稅的整數(shù)。 ，要考慮每月的扣除額，再確定年薪數(shù)以及每月發(fā)放數(shù)，以保證其均為整數(shù)，最大限度的減少輕稅負(fù)。 ，作為高管們的經(jīng)營風(fēng)險(xiǎn)保證金——即經(jīng)營風(fēng)險(xiǎn)保證金不再按30%的比例扣除，而是把“零頭”扣下，這個(gè)“零頭”原則上要大于30%計(jì)算的保證金數(shù)額。 the third part introduces two party regulations modified the main changes and needs to grasp several key problems。 the fourth is to clean the theme is not prominent, not for the existing problems, and is narrow, only needle of countylevel leading cadres above. rule is in 1997 Chinese Communist Party disciplinary cases (Trial) based on revision, in December 2003 the promulgation and implementation, to strengthen the construction of the party play very important role. Along with the development of the situation, which many provisions have been unable to fully meet the prehensive strictly administering the practice needs. One is Ji law, more than half of the provisions and criminal law and other countries laws and regulations Repetition。s selfdiscipline norms and party members and leading cadre clean fingered selfdiscipline norms, a total of eight, collectively referred to as the eight. Four must and eight of the content from the party constitution and Party39。s close ties with the masses. Discipline to protect the party39。 the principal Ordinance amended the provisions of the preceding paragraph. This is the new content, in order to achieve Ji method effective convergence. Five is the thirty third article 10 of the provisions, the Party member due to an intentional crime is sentenced to criminal law (including probation) sheets or additional deprivation of political