高校工薪所得税纳税筹划研究

发布时间：2018-04-01 20:40

本文选题：工资薪金　切入点：个人所得税　出处：《黑龙江八一农垦大学》2017年硕士论文

【摘要】：随着我国教育事业的不断发展,高校教职工收入普遍增长,高校教职工上缴给国家的个人所得税的数量也有很大的提升,因此高校教职工纳税筹划也越来越受到教职工的关注,怎样在不违反国家税收法律法规的大前提下,运用科学的筹划方法,合理节税,减轻高校教职工的负担,已经成为了许多专家学者的探讨之重。国外对于纳税筹划的研究起步较早,相比之下,国内则起步较晚,但无论国内还是国外都承认了纳税筹划的重要性,因此为确立本论文研究提供了重要参考借鉴;继而,介绍了相关纳税筹划的相关理论,以便为更好地开展高校教职工薪酬研究提供科学依据;在此基础上,针对不同的工薪种类提出相应的纳税筹划方法,并通过计算验证;最后列举H大学财务部门扣缴教职工工薪所得税案例,具体分析了该校财务扣缴教职工薪酬所得税存在的不足之处,并研究了具有明显节税效果的纳税筹划方案。
[Abstract]:With the continuous development of China's education, college staff general revenue growth, the number of university staff paid to the state of the personal income tax has greatly improved, so the staff of tax planning have attracted more and more attention to the staff, in the premise of not violating the tax laws and regulations, the use of planning the method of scientific, reasonable tax, reduce the burden of teaching staff in Colleges and universities, has become a study of many experts and scholars for the study of priority. Compared with foreign tax planning started earlier, China started late, but both at home and abroad have recognized the importance of tax planning, it provides an important reference for the establishment of the this paper introduces the related theory; then, the relevant tax planning, so as to better carry out the teaching research to provide scientific basis for employee compensation; on this basis, according to the Different kinds of working introduces tax planning method, and verified by calculation; the final list of H university financial department staff payroll tax withholding case, analyzes the shortcomings of the school finance staff salary withholding income tax exists, and studied the scheme with significant tax effect of tax planning.

【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G647.5;F812.42

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