北京市属高校教师个人所得税纳税筹划研究.docVIP

密 级 学 号 092106 毕 业 设 计（论 文） 北京市属高校教师个人所得税 纳税筹划研究 院（系、部）： 经济管理学院 姓 名： 王思静 班 级： 会G091 专 业： 会计学 指导教师： 刘晓春 、马葵 教师职称： 教授 、 副教授 2011 年 5 月 12日·北京 摘 要 随着我国社会经济的发展,高等教育水平也相应发展迅速,高校教师收入水平呈现出快速增长的趋势，国家税务局已经明确提出将高等学校作为个人所得税征管的重点，为了加强对高收入者的纳税监管,国家税务局正在建立个人所得税信息化管理系统。在这种形势下，如何才能在不违反税法的前提条件下科学筹划，合理节税，提高实际可支配收入，逐渐成为广大高校教师普遍关注的问题。研究高校教师个人所得税筹划问题，无论是对国家,高校还是对教师个人而言都具有重要的现实意义。然而我国处于市场经济不断健全的时候，同时也是税法体系不断健全的时候，在确保国家税收收入不流失的前提下，合理合法的研究税收筹划方案，可以使国家，高校和教师个人三方利益都能得到保证。 本文从高校教师的角度出发，分析高校教师收入的构成，主要是针对高校教师的工资、薪金所得,一次性年终奖金， 劳务报酬所得, 稿酬所得和特许权使用费所得五个方面进行了纳税筹划，结合实际情况提出相关建议和措施，从而减轻教师税负。 关键字：高校教师，个人所得税，纳税筹划 Abstract As Chinas social and economic development, higher education level of the corresponding rapid development of income level university teachers showing a rapid growth trend, the State Administration of Taxation have been clearly higher personal income tax collection as the focus, in order to strengthen the high-income earners tax regulation, state taxation is to establish a personal income tax information management system. In this situation, how can without violating the tax laws under the premise of scientific planning and rational tax savings, increase real disposable income, the majority of university teachers has become a common concern. Of personal income tax planning for college teachers, either to the state, university, or individual teachers have important practical significance. But our country is not of a sound market economy when the tax law system is constantly improving at the same time, when, in ensuring that national tax revenue is not lost under the premise of reasonable and legitimate tax planning program that allows state, the interests of universities and individual teachers have three can be guaranteed. From the perspective of university teachers, the income of University Teachers composed mainly of teachers in the wage and salary income, on