外文翻译浅析新时期个人所得税纳税筹划

Superficial analysis of the design of new ear personal

income tax

By Jody Blazek

Abstract

With China's economic development, personal income increased dramatically, followed by personal income tax burden will increase significantly. Personal income tax planning it caused widespread concern. So the premise of how the tax law, through planning, reduce the tax burden, the article introduced in detail the significance of personal income tax planning and the necessity, personal income tax planning major tax-related items.

Keywords:Individual income tax; tax planning; significance; necessity; major tax-related items

With the economy growing, gradually raise the living standards of our people, the sources and forms of personal income are becoming increasingly diverse, more and more people become personal income taxpayers. Accordingly, revenue from personal income tax in the proportion also showed a rising trend year by year, to maintain the vital interests of the perspective of reducing the tax burden, personal income tax planning more and more taxpayers are highly valued. So how to make the taxpayers under the premise of not against the law, reduce the tax burden as much as possible, to gain maximum benefit has become an important research content, the personal income tax planning has become increasingly important.

The significance of personal income tax planning and the necessity

Many taxpayers from the past secretly or unconsciously adopt various methods to reduce their tax burden, development of active tax planning through to reduce the tax burden. However, in some tax planning ideas and knowledge are often opportunistic together. At the same time some people puzzled: "Tax Planning in the premise is not illegal, but the plan itself is not a violation of the spirit of national legislation and tax policy-oriented it? Desirable tax planning it?" In this context, the correct income tax guide taxpayers on tax planning and tax of the economic development of the more important practical significance, great deal of research

necessary.

1. Personal income tax planning is conducive to long-term development units.

2. Helps to reduce the unit's tax expenditures.

3. Helps to reduce the individual's own tax evasion, tax evasion and other illegal acts occur, and enhance tax awareness and realization of tax honesty.

Third, personal income tax planning for tax-related items

Planning ideas. First of all, develop a reasonable tax avoidance scheme. Is through the study of the current tax law, income of individuals expected in the near future to make the revenue arrangements, through the time and amount of income, payment, and reaches purpose of reducing the amount of nominal income, thus reducing tax level to reduce the tax burden or exempt taxes. Second, take reasonable tax avoidance strategy. Personal income tax planning can be reasonable to consider the following aspects: improving the level of employee benefits and reduce the nominal income; equilibrium level of wage income each month; can deduct the cost of seizing all opportunities and make full use; use of tax incentives.

2. The main tax-related project planning application.

(1) wage and salary income planning. Progressive tax rates from the nine tables can be seen over, because of the wage and salary income is taken over nine progressive tax rate, so the higher the income, the higher the tax rate applicable to the tax burden heavier. In the periphery of each level, the income may be only a difference of a dollar, but the personal income tax borne by the tax burden will be very different. However, by taking some of the legitimate means of planning, can avoid such an unfair place. There are many specific methods, are:

Equilibrium income method. Personal income tax with progressive rates usually, if the taxpayer's taxable income the more, the highest marginal tax rate applicable to the higher, so the average taxpayer's income tax rate and effective tax rate may increase. Therefore, the total income of the taxpayer a period of time given the circumstances, its contribution to the income of each tax period should be balanced, not ups and downs, in order to avoid increasing the tax burden of taxpayers. For example: a staff of 1,500 yuan monthly salary, the company usually taken to the payment of wages, end of year performance-based management approach to implement the pay award. Assuming that the end of the year employees (12 month) and get a bonus of 6,000 yuan, then the employee's personal income tax to be paid throughout the year as [(1500 +6000) - 2000] ×20% - 375 = 725 dollars. If the

company will be 500 yuan per month by year-end awards along with the payment of wages, the wages of employees for 2000 yuan a month, the annual income for tax purposes.

Use of employee benefits planning. Tax payable = Taxable income × Applicable tax rate - quick deduction. In the file under the conditions of constant tax rates, reducing their income by way of making their use a lower tax rate, while the tax base is also smaller. Approach is feasible and units agreed to change their payment method of wages and salaries, which some of the units to provide the necessary benefits, such enterprises to provide shelter, it is reasonable tax personal income tax effective way. Enterprises can also provide holiday travel allowance, provide staff welfare facilities, free lunches, etc., to offset their wage and salary income.

Cost difference between using the standard deduction. Tax law, deduct the cost of wage and salary income amounted to 2,000 yuan, labor income from more than 4,000 yuan a single 20% of the costs incurred. In some cases, the wage and salary income and income from remuneration for separately, and in some cases the wages and salaries combined with the services will save the tax return, and thus its tax planning to have some possibilities.

Cases, Lee February 2006 A company from wages and salaries of 1,000 yuan, the unit wage is too low, the same month in the B Lee to find a part-time company achieved income of 5,000 yuan. If Li and B company does not have fixed employment relationship, in accordance with tax law, wage and salary income and income from remuneration for personal income tax should be calculated separately. A company has made from the wages, salaries did not exceed the deduction limit, do not pay taxes. Obtained from the B company taxable amount of remuneration: 5000 × (1 - 20%) × 20% = 800 (yuan), the Wang in February were 800 individual income tax to be paid; if Mr. Lee and the existence of a fixed B Company the employment relationship, the two should be combined by income wage and salary income to pay personal income tax: (5000 +1000- 2000) × 15% - 125 = 475 (million).

Clearly, in this case, the use of wage and salary income tax payable calculated is wise, therefore, Lee B should be signed with a fixed employment contract, will the income from B Company to the way wages and salaries paid to Lee.

(2) income from remuneration planning. On income from remuneration of a 20% rate applies, but for the case of a one-time implementation of high income plus collection, in effect amounts to three levels of progressive rates. Income from

remuneration has its own characteristics, the following for its characteristics, the analysis of tax planning. Number of planning law. With different wage and salary income, income from remuneration for taxation is based on the number of the standard, rather than months, so the number of times to determine the income tax paid, which is critical to planning for the labor income tax return as a factor when the first consideration . Remuneration is based on the standard number of times, deducted a fee each time, so that within one month, the number of labor remuneration paid more the more deductible expenses, the tax should be paid less. So when the taxpayers in the provision of services, reasonable arrangements for tax time, the number of monthly remuneration received, you can deduct legal fees many times, reducing the amount of taxable income each month to avoid the higher tax rates apply, so that their net increased.

For example: a public listed company of an expert advisory services, according to the contract, each of the listed company of the expert advisory fees paid 60,000 yuan. If a tax declaration by a person if their taxable income as follows: One-time reporting taxable income = 6-6 × 20% = 4.8 (million)

Tax payable = 4.8 × 20% × (1 +50%) = 1.44 (million)

If it is 3 times per month, every 2 million tax returns, the amount of tax payable as follows:

Payable monthly reporting = 2 - 2 * 20% = 1.6 (million)

Tax payable = 1.6 × 20% = 0.32 (million)

Monthly tax payable = 0.32 * 3 = 0.94 (million)

When comparing the two tax saving = 1.44-0.94 = 0.5 (million)

Costs offset method. That by reducing the nominal income from remuneration in the form of planning, will cost the taxpayers should be replaced by the owners, to achieve the reduction in nominal labor compensation purposes. Wage and salary income conversion method. Through the wage and salary income into income from remuneration, pay personal income tax by labor income, is more conducive to reducing tax expenditures.

Example: Mr. Song is a senior engineer, May 2008 to obtain a company income of 63,700 yuan of wages. Song and the company if the existence of a stable employment relationship, according wage and salary income tax, the tax payable = (63700-2000) ×35% -6375 = 15220 yuan. If the Song and the company a stable employment relationship does not exist, this income is taxed according to perjury.

Amount of tax payable = 63700 × (1-20%) × 40% -7000 = 13384 yuan. If he can save taxes 1,836 yuan.

Summary：As China's economic development, the personal income tax impact on our lives will become increasingly large, and its position will become increasingly important. Making tax planning, each taxpayer must be the extent permitted by laws and regulations reasonably expected taxable income, which is the basic premise. On the basis of protection of interests of the taxpayers through the tax planning to maximize personal income tax for the improvement and popularity, with significant practical significance.

浅析新时期个人所得税纳税筹划

By Jody Blazek

摘要

随着中国经济的发展，个人收入也急剧增加，随之而来的个人所得税负担也就明显加重。有关个人所得税的纳税筹划就引起了人们的广泛关注。那么如何在依法纳税的前提下，通过筹划，减轻税负，文章具体介绍了个人所得税纳税筹划的意义及必要性，个人所得税主要涉税项目的纳税筹划。

关键词：个人所得税；纳税筹划；意义；必要性；主要涉税项目

随着经济的日益发展，我国人民生活水平逐步提高，个人收入的来源和形式也日趋多样化，越来越多的人成为个人所得税的纳税人。与之相应，财政收入中来源于个人所得税的比重也呈逐年上升的趋势，从维护切身利益，减轻税收负担的角度出发，个人所得税的纳税筹划越来越受到纳税人的高度重视。那么如何使纳税人在不违法的前提下，尽可能地减轻税负，获得最大收益就成了一个重要的研内容，有关个人所得税的纳税筹划也显得越来越重要。

一、个人所得税纳税筹划的意义及必要性

目前许多纳税人已从过去偷偷地或无意识地采取各种方法减轻自己的税收负担，发展为积极地通过纳税筹划来减轻税收负担。但是，纳税筹划在某些人的观念认识中往往和投机取巧联系在一起。同时有人不解：“纳税筹划在不违法的前提下进行，但筹划本身是不是违反了国家的立法精神和税收政策的导向呢？纳税筹划可取吗？”在这种背景下，正确引导个人所得税的纳税筹划对我国纳税人及税收经济发展具有比较重要的现实意义，很有研究必要。

1.个人所得税纳税筹划有利于单位的长远发展。

2.有利于减少单位的纳税支出。

3.有利于减少个人自身的偷税、漏税等税收违法行为的发生，增强纳税意识，实现诚信纳税。

三、个人所得税涉税项目的纳税筹划

筹划思路。首先，制定合理避税计划。就是通过对现行税法的研究，对个人在近期内收入情况的预计作出的收入安排，通过收入的时间和数量，支付方式变化，达到降低名义收入额之目的，进而降低税率档次，以降低税负或免除税负。其次，采取合理避税策略。个人所得税的合理纳税筹划可以从以下方面考虑：提高职工福利水平，降低名义收入；均衡各月工资收入水平；抓住一切可以扣除费用的机会，并且能充分利用；利用税收优惠政策。

（1）工资薪金所得的筹划。从九级超额累进税率表可以看出，由于我国对于工资薪金所得采取的是九级超额累进税率，使得收入越高，适用的税率越高，税收负担也越重。在每一级的边缘地带，收入可能只相差一元，但是所承担的个人所得税的税收负担就会相差很大。不过，通过采取一定的合法的手段进行筹划，可以避免此类不公平的发生。

均衡收入法。个人所得税通常采用超额累进税率，假如纳税人的应税所得越多，其适用的最高边际税率就越高，从而纳税人收入的平均税率和实际有效税率都可能提高。所以，在纳税人一定时期内收入总额既定的情况下，其分摊到各个纳税期内的收入应尽量均衡，不能大起大落，以避免增加纳税人的税收负担。例如：某公司职员每月工资1500元，该公司采取平时发放工资，年终根据业绩实行嘉奖的薪酬管理办法。假设该职工年终当年（12 月份）取得奖金6000 元，则该职工全年应缴纳的个人所得税为［（1500+6000）- 2000］×20％- 375＝725 元。如果该公司将年终奖按每月500元随工资一起发放，该职工每月的工资为2000 元，则全年不需要缴纳所得税。

利用职工福利筹划。应纳税额= 应纳税所得额×适用税率—速算扣除数。在各档税率不变的条件下，可以通过减少自己收入的方式使得自己使用较低的税率，同时计税的基数也变小了。可行的做法是可以和单位达成协议，改变自己的工资薪金的支付方法，即由单位提供一些必要的福利，如企业提供住所，这是个人所得税合理避税的有效方法。此外企业可以提供假期旅游津贴，企业提供员工福利设施，提供免费午餐等等，以抵减自己的工资薪金收入。

利用费用扣除标准差异。税法规定，工资薪金所得的费用扣除额为2000元，劳务所得单次收入超过4000 元为20%的费用扣除。在某些情况下将工资、薪金所得与劳务报酬所得分开，而在有些情况下将工资、薪金所得与劳务报酬合并就会节约税收，因而对其进行税收筹划就具有一定的可能性。

例，李先生2006 年2 月从A 公司取得工资、薪金1000 元，由于单位工资太低，李先生同月在B 公司找了一份兼职，取得收入5000 元。如果李先生与B 公司没有固定的雇佣关系，则按照税法规定，工资、薪金所得和劳务报酬所得应该分别计算征收个人所得税。从A 公司取得的工资、薪金没有超过扣除限额，不用纳税。从B 公司取得的劳务报酬应纳税额为：5000×（1- 20%）×20%＝800(元)，则二月份王先生共应缴纳个人所得税800 元；如果李先生与B 公司存在固定的雇佣关系，则两项收入应合并按工资、薪金所得缴纳个人所得税为：（5000+1000- 2000）×15%- 125＝475(元)。

显然，在这种情况下，采用工资、薪金计算应缴个人所得税是明智的，因此，李先生应该在与B 公司签订固定的雇佣合同，将此项收入由B 公司以工资薪金的

方式支付给李先生。

（2）劳务报酬所得的筹划。我国关于劳务报酬所得适用20%的税率，但是对于一次性收入偏高的的情况实行加成征收，实际上也就等于是三级的超额累进税率。劳务报酬所得有自己的特点，下面针对其特点，进行纳税筹划的分析。次数筹划法。与工资薪金所得不同，劳务报酬所得征税是以次数为标准的，而不是以月，所以次数的确定对于交纳多少所得税款至关重要，这也是对于劳务报酬所得税进行筹划时首先考虑的一个因素。劳务报酬是以次数为标准的，每次都要扣除一定的费用，所以说在一个月内劳务报酬支付的次数越多，扣除的费用也就越多，其应交纳的税款就越少。所以纳税人在提供劳务时，合理安排纳税时间内每月收取劳务报酬的数量，可以多次扣除法定的费用，减少每月的应纳税所得额，避免适用较高的税率，使自己的净收益增加。

例如：某专家为一上市公司提供咨询服务，按合同约定，该上市公司每年付给该专家咨询费6 万元。如果按一人一次申报纳税的话，其应纳税所得额如下：一次性申报应纳税所得额＝6－6×20%＝4.8（万元）

应纳税额＝4.8×20%×（1＋50%）＝1.44（万元）

如果是按每月分3 次，每次2 万元申报纳税，则其应纳税额如下：

按月申报应纳税额＝2- 2*20%=1.6（万元）

应纳税额＝1.6×20%=0.32（万元）

全月应纳税额＝0.32*3=0.94（万元）

两者相比节约税收＝1.44- 0.94=0.5（万元）

费用抵减法。即通过减少名义劳务报酬所得的形式来筹划，将本应由纳税人负担的费用改由业主承担，以达到减少名义劳务报酬的目的。工资薪金所得转换法。即通过将工资、薪金所得转化为劳务报酬所得，按劳务所得缴纳个人所得税，更有利于减少税收支出。

例：宋先生是一名高级工程师，2008 年5 月获得某公司的工资收入63700 元。如果宋先生和该公司存在稳定的雇佣关系，则按工资、薪金所得缴税，其应纳税额=（63700－2000）×35%－6375=15220 元。如果宋先生和该公司不存在稳定的雇佣关系，这笔收入可按劳务报酬所得缴税。

其应纳税额=63700×（1－20%）×40%－7000=13384 元。则他可以节省税收1836 元。

总结：随着我国经济的发展，个人所得税税对我们生活的影响会越来越大，其地位也必将越来越重要。在进行税收筹划时，每个纳税人都必须在法律法规允许的范围内合理预期应纳税所得，这是基本的前提。在此基础上通过税收筹划保障纳税人利益最大化，对于个人所得税的完善和普及，具有显著的实践意义。

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