【正文】
則,力圖理順分配關(guān)系,保障財(cái)政收入,建立符合社會(huì)主義市場(chǎng)經(jīng)濟(jì)要求的稅收體系。那么如何使納稅人在不違法的前提下,盡可能地減輕稅負(fù),獲得最大收益就成了一個(gè)重要的研究?jī)?nèi)容,有關(guān)個(gè)人所得稅的納稅籌劃也顯得越來越重要。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(guó)內(nèi)外現(xiàn)狀 .................................................... 1 國(guó)外研究現(xiàn)狀 .............................................. 1 國(guó)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 .................................... 3 3 我國(guó)個(gè)人所得稅納稅籌劃的現(xiàn)狀 ...................................... 5 個(gè)人所得稅納稅存在的問題 ...................................... 5 個(gè)人所得稅納稅籌劃的必要性 .................................... 5 4 個(gè)人所得稅納稅籌劃對(duì)策 ............................................ 6 個(gè)人所得稅納稅籌劃思路 ........................................ 7 完善我國(guó)個(gè)人所得稅納稅籌劃相關(guān)對(duì)策 ............................ 8 進(jìn)行體制改革 .............................................. 8 征管方面的改革 ............................................ 9 相關(guān)配套措施改革 .......................................... 9 個(gè)人所得稅納稅籌劃應(yīng)注意的問題 ............................... 10 5 結(jié)論 ............................................................. 11 參考文獻(xiàn) ........................................................... 13 西安歐亞學(xué)院本科畢業(yè)論文 1 1 緒論 研究背景和現(xiàn)實(shí)意義 研究背景 隨著中國(guó)社會(huì)經(jīng)濟(jì)的發(fā)展,個(gè)人收入的來源和形式日趨多樣化,越來越多的人成為個(gè)人所得稅的納稅人。 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。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。 在我國(guó)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 。 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(zhǎng)勢(shì)頭最為迅猛的稅種之一。 西安歐亞學(xué)院 本科畢業(yè)論文 題 目: 我國(guó)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(huì)計(jì)學(xué)院