我国个人所得税纳税筹划分析 财务毕业论文.docVIP

我国个人所得税纳税筹划分析 摘要： 随着我国市场经济的发展，个人所得税的纳税筹划就应运而生。在不违反法律、政策规定的前提下，根据政府的税收政策导向，通过对经营、投资理财活动的事先安排和筹划，对纳税方案进行优化选择，对纳税地位进行低位选择，尽可能地减轻税收负担，取得正当的税收利益。个人所得税是与老百姓关系最为密切的税种，也是近来增长势头最为迅猛的税种之一。纳税筹划则是税法学和税收学两个学科里的“朝阳领域”，逐渐成为学者们研究的热门对象。 在我国个人所得税纳税筹划的研究还尚属一个比较新的课题，有待于我们进一步加强理论和实践的探索。依法纳税是每个纳税人应尽的义务，但在税法允许的范围内， 进行有效的纳税筹划，可以合理地避税，达到收入相对增加的目的。纳税筹划的方法有多种，不同收入的个人可根据收入的多少、收入的类型筹划最佳的纳税方案。本文就我国个人所得说的纳税筹划所存在的问题作出探讨。 关键字：个人所得税；纳税筹划 Analysis of Personal Income Tax Planning Abstract: Along with the development of market economy in China, the design of individual income tax was born. In does not violate laws and policies of the premise, according to the governments tax policy guidance, through the operation, investment and financing activities prior arrangements for tax planning, optimized scheme to pay taxes low position of choice, as far as possible to minimize tax burden, obtain proper tax benefits. Personal income tax is the closest relations with the people of taxes, is also the most dramatic growth in the recent one of taxes. Tax planning is the tax law and tax learn two disciplines of chaoyang sphere, gradually become scholars research hot objects. In our countrys individual income 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 income tax, achieve the purpose of relative increase. There are many methods of tax planning, different income individuals could based on income and how much income type planning the best taxpaying scheme. This paper in individual income tax planning said existing problems to explore. Keywords: Individual income tax；Tax planning 目 录 1绪论 .1 1.1 研究背景和现实意义 1 1.1.1 研究背景 1 1.1.2 现实意义 1 1.2 国内外现状 1 1.2.1国外研究现状 1 1.2.2 国内研究现状 2 2 个人所得税纳税筹划理论分析 3 2.1 纳税筹划相关概念 3 2.2 个人所得税纳税筹划理论分析 3 3 我国个人所得税纳税筹划的现状 5 3.1个人所得税纳税存在的问题 5 3.2 个人所得税纳税筹划的必要性 5 4