税收筹划应从小处做起

税收筹划是纳税人依据所涉及的现行税法,在遵守税法的前提下,对经营、投资、筹资等活动进行旨在减轻税负,实现财务目标的事先谋划和对策。如何实现“纳税最少”,个税应关注“临界点”和计算“盲区”,提前计算年终奖个税,合理避税。保证税金在企业账户内最大限度的保留、生息,实现“纳税最晚”。实现“纳税最巧妙”,最重要的就是要及时掌握国家和地方的税收政策,降低税负。

Starting from the Small in Tax Planning

Tax planning is the process utilized by individuals and businesses to plan and arrange financial affairs such as op- erational activities,investing activities,so as to minimize taxes due to the current tax law. How to ＂minimize the tax burden＂, for individual income tax, attentions should be paid to ＂threshold＂ and caleulative ＂blind region＂, pre-account tax on annul bo nus for the purpose of reasonable tax avoidance. Ensure keeping maximum tax and its interests in business account to achieve ＂ the latest tax payment＂. For the realization of tax planning, the most important thing is to understand the local, national tax policy timely for tax burden reduction.