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摘要个人所得税的的纳税筹划一向是企业开展财务筹划的特别关注对象，而一个成功的财务筹划不光是可以减轻职工的个人所得税，并且还有利于使企业人工费用支出得到合理缩减。正是因为个人所得税的应缴税额数受到全年一次性奖金的支付方式和奖励比重的影响大,企业越来越看重全年一次性奖金的纳税筹划对企业税收筹划和税收节流的作用。当用人单位能够通过个税筹划帮助职工降低个人所得税时，实际上相对提高职工的收入和企业认同感，大大调动了职工的劳动热情,对促进单位和职工之间发展健康友好的关系有重要影响。本论文是根据新修正的个人所得税法的有关规定，结合实例问题来探讨企业利用年终奖降低个人所得税的方法和有效手段,如合理安排职工福利、均衡化发放工资、利用临界点寻找计税盲区以及如何把年终奖的发放进行程序化、最优化，避免年终奖得不偿税的现象发生，最终实现员工收入最大化，纳税人税负水平最小化。45610
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毕业论文关键词：个人所得税； 年终奖； 纳税筹划
Abstract Inpidual income tax planning has always been the focus of enterprises to develop financial planning concern, the transaction is not only good tax planning can reduce the proportion of personal income tax of employees, and also help enable enterprises to reduce labor costs reasonable. Because of the number of personal income tax payable by the year-end bonus, a one-time annual payment directly affect the amount of rewards and incentives, so be sure to year-end awards corporate tax planning work as a corporate tax planning and tax throttle work important content. If the employer can effectively help workers personal income tax planning, so the relative increase in the income level of workers, then it can effectively improve the labor enthusiasm of employees, and to promote the important influence between employers and employees in the development of a harmonious and healthy relationship . This paper is based on the relevant provisions of the new personal income tax law amendment, combined with examples of questions to explore the use of year-end awards corporate personal income tax planning methods and effective means, such as reasonable arrangements for employee benefits, equalization payment of wages, the use of critical point looking for tax blind and how the payment of year-end awards will be programmed and optimized to avoid tax year-end awards more harm occurs, ultimately maximizing employee income taxpayers tax burden is minimized.
Key words： Personal Income Tax； Annual bonus； Tax Planning
目 录
摘 要Ⅰ
AbstractⅡ
一、绪论1
㈠研究背景 1
㈡研究目的2
二、个人所得税的概念及发展2
㈠ 个人所得税概念2
㈡ 个人所得税改革 2
㈢ 税制改革目的3
㈣ 税制改革意义 3
三、现行年终奖个人所得税的计征方法4
㈠ 年终奖概念4
㈡ 年终奖的计税规则4
四、现行年终奖个人所得税计征方法存在的缺陷 5
五、运用年终奖计税方法筹划个税的优点 6
六、年终奖个人所得税的纳税筹划 7
㈠ 工资薪金福利化7
㈡针对无效区的纳税筹划 8
㈢ 进行均衡化纳税筹划9
㈣ 临界点的纳税筹划 11
㈤ 合理选择月奖与年终奖12
㈥ 实现年终奖的程序化分析12
七、年终奖个人所得税纳税筹划的现实意义13
参考文献14
年终奖个人所得税的纳税筹划
一、绪论
㈠ 研究背景-国内外研究现状
伴随着社会文明进步，类似现代个人所得税的税很早便已出现。中国古代人上缴统治者的金银如“三十税一”、“十五税一”，实际上便是对个人所取得的收入进行征收税。当代的个人所得税概念源自英国，从1799年起就有对个人所得进行征收税额的传统。当前，个人所得税已被很多国家列为重要的国家税种，特别是在英国、美国等发达国家，已把个人所得税定义为国家第一大税种。我国是在1980年时期开始对个人所得税的征收，经历了精益求精、实事求是的修改和调整，最终形成了具有中国特色分类征税制度，并在此基础上形成源泉扣缴和职工个人自行申报纳税两种征税体制。