基于个人所得税制度的企业职工薪酬减税方案研究

发布时间：2018-06-14 06:37

本文选题：工资薪金 + 个人所得税　；参考：《广东财经大学》2017年硕士论文

【摘要】：企业在制定薪酬方案时需要综合考虑当地的经济水平、所在行业与其他行业的差距、企业自身的经济能力、企业未来发展战略、职工的经济贡献等种种因素。目前,随着经济不断发展,职工薪酬规模不断增加,个人所得税减税筹划越来越成为薪酬方案需要考虑的重点内容,通过调整薪酬方案内容降低个人所得税税负在降低职工税收负担,激励员工积极性,提高企业资金利用率,降低企业人力成本,增强企业竞争力的同时又能更加充分的运用国家制定的各项税收政策,确保所得税财富分配的效率,使国家的宏观调控更加有效落实。本文在我国个人所得税政策法规的基础上,分析企业职工薪酬的个人所得税税收筹划的理论依据,通过对职工薪酬的常见组成形式(工资、奖金、福利等)对各项收入的所得税税收筹划进行系统研究。并选取HZ公司薪酬方案为个案,在分析HZ公司薪酬方案现状、在税收筹划方面存在的问题的基础上,对薪酬方案进行个人所得税税收筹划,在研究中将具体案例、实际数据与相关的政策理论依据有机结合,进行基于税收筹划的薪酬方案设计,并分析税收筹划的效果,达到良好的效果。
[Abstract]:Enterprises should consider the local economic level, the gap between the industry and other industries, the economic ability of the enterprise itself, the future development strategy of the enterprise, the economic contribution of the staff and workers and so on. At present, with the continuous development of the economy and the continuous increase in the scale of employees' salaries, tax reduction planning for individual income tax has increasingly become the key content of the salary plan to be considered. Reducing the personal income tax burden by adjusting the contents of the salary scheme can reduce the tax burden on the employees, stimulate the enthusiasm of the employees, improve the utilization rate of the enterprise funds, and reduce the labor costs of the enterprises. At the same time, it can make full use of the various tax policies made by the state, ensure the efficiency of income tax wealth distribution, and make the macro-control of the country more effective. On the basis of personal income tax policies and regulations of our country, this paper analyzes the theoretical basis of personal income tax planning of employees' compensation in enterprises, and analyzes the common forms of employees' compensation (salary, bonus, etc.). Welfare, etc.) A systematic study of the income tax planning of each income. And select HZ company compensation plan as a case, on the basis of analyzing the present situation of HZ company's salary plan and the existing problems in tax planning, carry on the individual income tax planning to the salary plan, and in the study, will be the concrete case. Combining the actual data with the relevant policy theory, the salary scheme design based on tax planning is carried out, and the effect of tax planning is analyzed to achieve good results.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F299.233.42

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