我国个人所得税的纳税筹划浅探_会计审计
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我国个人所得税的纳税筹划浅探(14000字)
摘 要：个人所得税纳税筹划不仅可以节减纳税人税收，而且有利于激励纳税人增强纳税意识，是值得鼓励的合法的节税手段。当存在不同的纳税方案可供选择时，选择其中税负最低的方案能减少纳税人现金流出或者减少本期现金流出，增加可支配资金，有利于纳税人的发展。
关键词：个人所得税；应纳税所得额；纳税筹划
Personal Income Tax Strategies of China
Abstract: Personal income tax not only can curtail amount of personal income tax, but also helps to enhance awareness of tax payers. It is a legal means that should be encouraged. Choosing the one of minimum tax burden when there are different tax choices, can reduce cash outflows of tax payers or reduce the current cash outflows, increasing the capital. It’s helpful for tax payers.
Key words: Personal income tax; Amount of taxable income; Tax strategies