【正文】 納個人所得稅，適用20%40%的比例稅率。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。由于個人的年度薪金收入和董事費(fèi)收入都是可以預(yù)知的，因此，通過這兩者之間的相互轉(zhuǎn)化測算，可以得出一個年薪收入和董事費(fèi)收入的最佳配比，從而使得個人的所得稅負(fù)最輕，稅后收益最大。 從可行性來看，這種方法一般只需要企業(yè)內(nèi)部董事會通過相應(yīng)的決議，人力資源部門對個人薪酬做相應(yīng)的調(diào)整，一般不會涉及其他更多的生產(chǎn)經(jīng)營環(huán)節(jié)的變動，因此其籌劃成本較低。而且，即便不是董事會成員，作為一種激勵高級管理人員的手段，在具備相應(yīng)條件時任命其為企業(yè)的董事也會更好地激發(fā)其工作效率，提升工作績效。判別是否具有“雇傭關(guān)系”與“非雇傭關(guān)系”更多地采用形式判別法。在運(yùn)用上述方法節(jié)稅時，一定要征得員工的同意，同時要考慮到企業(yè)的實際情況，只有在勞動關(guān)系介于兩者之間，且雙方都同意，并且不會有其他勞動糾紛的情況下才可以采用，否則會產(chǎn)生逃避納稅的嫌疑風(fēng)險，或?qū)е缕渌膭趧蛹m紛。 十、均衡每月收入如按上述實際收入狀況直接繳稅，將意味著個人既要在高收入的月份被課以較高稅率的個稅。因此，可以通過推遲或提前獲得收入，使自己的收入盡可能在各個納稅期限內(nèi)保持均衡。從而確定其每月的工資支付標(biāo)準(zhǔn)，到12月時，再按實際業(yè)績核算。這是一種在個人工資、薪金不平衡時進(jìn)行的節(jié)稅方法。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)。 十一、整數(shù)發(fā)放基本年薪和各種獎金關(guān)鍵點在于基本年薪和各種獎金的具體發(fā)放數(shù)字要取最利于于節(jié)稅的整數(shù)。 各種獎金占年總收入的40%50% ，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)。 ，要考慮除以12個月后為某一稅檔的最大整數(shù)，以保證用足2005年9號文的優(yōu)惠政策。 ，作為高管們的經(jīng)營風(fēng)險保證金——即經(jīng)營風(fēng)險保證金不再按30%的比例扣除，而是把“零頭”扣下，這個“零頭”原則上要大于30%計算的保證金數(shù)額。 納稅籌劃應(yīng)充分考慮工資薪酬的安排對企業(yè)稅后凈利潤的影響。充分運(yùn)用稅收優(yōu)惠政策，正確把握稅收政策差異，實現(xiàn)個人和企業(yè)稅后利潤最大化。 綜上所述，實施上述國企高管薪酬的節(jié)稅設(shè)計方案，需要根據(jù)現(xiàn)行個人所得稅稅收制度，通過對其近期的個人收入情況進(jìn)行預(yù)計，作出精心的涉稅安排。同時，企業(yè)必須對國家相關(guān)法律法規(guī)有充分的了解，并且和當(dāng)?shù)囟悇?wù)機(jī)關(guān)保持密切聯(lián)系，有關(guān)的避稅處理需要備案的必須到稅務(wù)機(jī)關(guān)登記備案。 rule around the party discipline, disciplinary ruler requirements, listed as negative list, focusing on vertical gauge, draw the party organizations and Party members do not touch the bottom line . Here, the main from four square face two party rules of interpretation: the first part introduces two party Revised regulations the necessity and the revision process。 the third part introduces two party regulations modified the main changes and needs to grasp several key problems。 follow the correct direction, grasp the limited goals, adhere to the party39。s 18 and the eighth session of the third, the spirit of the fourth plenary session, reflecting the experience of studying and implementing the General Secretary Xi Jinping series of important speech, reflects the party39。 the second is concisely positive advocated by the lack of prohibited provisions excessive, no autonomy requirements。 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。 third is the main discipline for the leading cadres, does not cover all Party members. Based on the above situation, need to the criterion of a clean and honest administration and rule the two is likely to be more relevant regulations first amendment. By revising, really put the authority of Party discipline, the seriousness in the party tree and call up the majority of Party members and cadres of the party constitution of party passes party consciousness. (II) two party regulations revision process the Central Committee of the Communist Party of China attaches great importance to two regulations revision . Xi Jinping, general books recorded in the Fifth Plenary Session of the eighth session of the Central Commission for Discipline Inspection, on the revised regulations made clear instructions. According to the central deployment, the Central Commission for Discipline Inspection from 2014 under six months begin study two regulations revision. The Standing Committee of the Central Commission for Discipline Inspection 4 review revised. Comrade Wang Qishan 14 times held a special meeting to study two regulations revision, amendment clarifies the direction, major issues of principle, path and target, respectively held a forum will listen to part of the province (area) secretary of the Party mittee, Secretary of the Discipline Inspection Commission, part of the central ministries and state organs Department The first party mittee is mainly responsible for people, views of experts and scholars and grassroots party organizations and Party members. Approved by the Central Committee of the Communist Party of China, on 7 September 2015, the general office of the Central Committee of the Party issued a notice to solicit the provinces (autonomous regions, municipalities) Party, the central ministries and missions, state ministries and missions of the Party (party), the General Political Department of the military, every 3 people organization of Party of two regulations revision opinion. Central Commission for Discipline Inspection of extensive solicitation of opinions, careful study, attracting, formed a revised sent reviewers. In October 8 and October 12, Central Committee Political Bureau Standing Committee and the Political Bureau of the Central Committee After consideration of the two regulations revised draft. On October 18, the Central Committee of the Communist Party of China formally issued two regulations. Can say, two laws amendment concentrated the wisdom of the whole party, embodies the party. Second, code and Regulations revision of the basic principles of two party regulations revision work and implement the party39。s ideals and beliefs, excellent traditional style. The revised the code closely linked to the selfdiscipline, insisting on the positive initiative, for all members, highlight the vital few, emphasized selfdiscipline, focusing on the morality, and the majority of Party members and the ideological and moral standards. The revised Ji method separately, Ji, Ji Yan to Method, as a negative list, emphasizing the heteronomy, focusing on vertical gauge. Is this one high and one low, a positive reaction, the strict party discipline and practice results transformation for the integration of the whole party to observe moral and discipline requirements, for the majo