高校税收筹划的法律思考——以高校教师个人所得税为视角

高校税收筹划不是偷税，而是一种合法的税务谋划或安排。高校税收筹划是高校提高教师待遇．增强高校教师纳税意识的客观需要。为实现高校效益的最大化，高校税收筹划应遵循合法原则、组织原则和审慎原则。

Legal Consideration of Tax Planning Colleges and Universities-With college and university teachers in the Perspective of Individual Income Tax

University tax planning is not tax evasion,but a legitimate tax plan or arrangement.Tax planning is the objective needs for the universities to improve the treatment of their teachers and enhance the teachers' tax payment awareness.To achieve the maximum benefits of the universities,they should follow the principle of legality tax planning,organizational principles and the precautionary principle.