个人所得税税收筹划方法的优化设计——以某高校为例

发布时间：2018-07-06 19:37

本文选题：个人所得税 + 高校　；参考：《中国商论》2016年33期

【摘要】：随着近年高校教育体制改革及行政事业单位薪酬的不断调整,高等学校教职工的收入水平有了一定提高,同时,税务管理部门的管理水平不断提高及税收稽查的日益严格,使高校税收已成为税务部门的重点税源及稽查对象。但与社会整体收入水平相比,高等学校的教职工整体并不属于高收入。根据《个人所得税全员全额扣缴申报管理暂行办法》(国税发[2005]205号)文件规定,以及当前全国范围内的金三地税系统上线使用,税收人每笔收入需进入税务局软件系统进行个人所得税全员全额明细申报,按照个人所得税法的规定计算税收。因此,税收管理及税收筹划将面临更为复杂、严峻的形势。而如何在不违反法律法规的前提下,进行科学筹划、合理节税,是高校教职工重点关注的问题。
[Abstract]:In recent years, with the reform of the educational system in colleges and universities and the unceasing adjustment of the remuneration of administrative institutions, the income level of the teaching staff in colleges and universities has been raised to a certain extent. At the same time, the management level of the tax administration departments has been continuously improved and the tax inspection has become increasingly stringent. So that university tax has become the key tax sources of tax departments and audit object. But compared with the whole social income level, the teaching staff in colleges and universities do not belong to high income as a whole. According to the "interim measures for the Administration of full withholding and reporting of personal income tax" (issued by the State tax [2005] 205) and the current nationwide application of the "Golden three Land tax system", The tax payer shall enter the software system of the tax bureau to declare the full amount of personal income tax and calculate the tax in accordance with the provisions of the personal income tax law. Therefore, tax management and tax planning will face a more complex and severe situation. On the premise of not violating laws and regulations, how to plan scientifically and save tax reasonably is an important problem for faculty in colleges and universities.
【作者单位】：四川大学财务处;
【分类号】：F812.42

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