个人所得税的纳税筹划

个人所得税是对个人取得的各项应税所得征收的一种税,是直接对自然人征收,是一种典型的直接税,其税负负担由纳税人直接承担而不能转嫁,对纳税人的收入和纳税人的生活影响很大,因此个人所得税与广大老百姓的利益密切相关。近年来,个人所得税的纳税筹划成为热门话题,本文以普通纳税人的角度,根据个人所得税的现实情况,分析个人所得税纳税筹划的法律平台和空间以及纳税筹划的技巧。

Ratepaying design of personal income tax

The personal income tax is a tax levied on individuals in the taxable income,imposed directly on the natural person,and is a typical example of the direct taxes.The tax burden is directly charged with the taxpayers and not passed. It has a great impact on the taxpayer's income and the taxpayer's life.So the personal income tax is closely related to the interests of the broad masses of the people.In recent years,the ratepaying design of personal income tax has become a hot topic.This paper analyzes the legal...