企业职工薪酬的个人所得税纳税筹划研究

发布时间：2018-03-24 04:27

本文选题：企业职工薪酬　切入点：个人所得税　出处：《广东财经大学》2014年硕士论文

【摘要】：企业设计自身职工薪酬体系时需要综合考虑企业负担能力、企业远景规划、员工的工作表现、地区和行业差异等种种内外因素，但其中个人所得税筹划是应考虑的重点内容，是切实减轻员工税收负担，激励员工积极性，进而提高企业竞争力的有力举措。本文试图通过个人所得税筹划方法，结合最新的个人所得税法及相关法律法规政策，针对企业常见的职工薪酬形式，列举大量详实的数据和案例，指出个人所得税纳税筹划空间，并通过JW制衣公司的个案，，分析并提出方案解决其薪酬发放存在的问题，为企业在设计薪酬体系时提供普遍性的实践指导意义。
[Abstract]:When designing their own compensation system for employees, enterprises should take into account all kinds of internal and external factors, such as the enterprise's affordability, the enterprise's long-term plan, the employees' work performance, the regional and industry differences, and so on, but the individual income tax planning is the key content to be considered. It is a powerful measure to lighten the tax burden of employees, encourage the enthusiasm of employees, and then improve the competitiveness of enterprises. This paper attempts to combine the latest personal income tax law and related laws and regulations with the method of personal income tax planning. In view of the common compensation forms of employees in enterprises, this paper enumerates a large number of detailed data and cases, points out the space for tax planning of personal income tax, and analyzes and puts forward solutions to the problems existing in the payment of personal income tax through the case of JW garment company. It provides general practical guidance for enterprises to design compensation system.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F272.92;F812.42

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