【正文】
經(jīng)濟活動,以達到減輕稅負的目的。從這方面來說,納稅籌劃在客觀上起到了更快、更好地貫徹稅收法律法規(guī)的作用。一旦稅收法律發(fā)生變化時,納稅人就會立即采取相應(yīng)的方案措施,趨利避害。通過減少納稅人的納稅金額或是推遲納稅時間,增加當期可支配的資金,同時可以避免納稅人因偷稅、漏稅而面臨法律制裁,從而提高國民生活的幸福指數(shù)。在這種背景下,通過合理合法的手段,對居民自身的收入進行合理分析,以減少個人的納稅壓力,正確引導(dǎo)個人所得稅的納稅籌劃對我國居民納稅、保障國家財政收入以及我國經(jīng)濟發(fā)展具有比較重要的現(xiàn)實意義。 tax planning 一、我國居民個人所得稅納稅籌劃的意義 隨著經(jīng)濟發(fā)展和居民法律意識的不斷增強,納稅籌劃已經(jīng)越來越受到納稅人的重視。case Abstract: With our country personal ine level are constantly improving and personal ine sources channels are diversified,the personal tax - related matters are gradually increasing,within the tax law allows,how to take the tax planning for personal ine tax has received increasing attention,but in the tax planning process personal process of ine tax there are still some problems,we discuss on these issues,related to individual. Based on theoretical knowledge of the personal ine tax,around the basic principle of tax planning,especially in recent years,for the personal ine tax reform,put forward realistic tax planning methods ,deepen awareness of individual ine tax planning,better use of individual ine tax planning to play the positive role for individuals,societies and country. Key words: personal ine tax。salariess individual ine 關(guān)鍵詞:個人所得稅 稅收政