利用穷举法设计最佳工薪个税模型及Excel宏实现
发布时间：2018-07-21 14:13
【摘要】：本文以现行的工资薪金结构为基础,充分考虑固定工资、代扣社保、代扣住房公积金和其他免税项目等工资薪金项目,利用月工资薪金个税与全年一次性奖金个税的计税差异,对全年工薪个税进行规划;通过穷举法罗列出全部可能的工资薪金配置方案,并比较各方案全年总个税的值,最终得到使全年总个税值最小的最佳个税方案;以此思路设计最佳个税方案模型,并利用Excel宏功能实现模型的运用。
[Abstract]:Based on the current wage and salary structure, this paper fully considers the wage items such as fixed salary, withholding social security, withholding housing accumulation fund and other tax-free items, and makes full use of the difference between monthly payroll tax and annual one-off bonus tax. To plan the annual payroll tax, list out all possible wage and salary allocation schemes by exhaustive method, and compare the values of the total annual income tax of each scheme, and finally get the best personal income tax scheme to minimize the total income tax value of the whole year; In this way, the best model of personal income tax is designed, and the model is realized by Excel macro function.
【作者单位】： 肇庆学院财务处;
【分类号】：F812.42;TP391.13
本文编号：2135788
[Abstract]:Based on the current wage and salary structure, this paper fully considers the wage items such as fixed salary, withholding social security, withholding housing accumulation fund and other tax-free items, and makes full use of the difference between monthly payroll tax and annual one-off bonus tax. To plan the annual payroll tax, list out all possible wage and salary allocation schemes by exhaustive method, and compare the values of the total annual income tax of each scheme, and finally get the best personal income tax scheme to minimize the total income tax value of the whole year; In this way, the best model of personal income tax is designed, and the model is realized by Excel macro function.
【作者单位】： 肇庆学院财务处;
【分类号】：F812.42;TP391.13
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，本文编号：2135788
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