新个税下工资和年终奖的税收筹划摘 要在世界经济快速发展的轨道上中国这辆列车也在稳步向前的运行着。时代在发展，旧个人所得税的内容已经不再适应时代发展的步伐，因此于 2018 年底国家决定对个税进行改革。此次决定使得个人所得税产生庞大的变革，无论是在税率级距、减除费用的调整，还是征收模式上等举措，都形成一番崭新的迹象。不仅更进一步的充分彰显税收公平，还赋予我们纳税者采取可变通式的纳税计谋，为个税的规划筹谋建立一个前提基础。伴随着新个税的推广与执行，如何在新的机遇下创造更多的收益，减少广大纳税者的负担成为人们核心关切的话题。本文主要针对新个税的上台探究相对于个人、企业、国家产生的主要影响以及在新个人所得税法下如何合理有效地对个人所得进行税收筹划，归纳出可行的个税筹划策略方案，为广大纳税人进行个税筹划提供借鉴参考的经验。关键词：新个人所得税；工资；年终奖；税收筹划IIITax planning for salaries and year-end bonuses under the new personal income taxAbstractOn the track of rapid development of the world economy, China's train is also moving forward steadily. With the development of The Times, the contents of the old personal income tax can no longer adapt to the pace of The Times. Therefore, the state decided to reform the personal income tax at the end of 2018.The decision has led to huge changes in the personal income tax, whether in the tax rate scale, the adjustment of the deduction of fees, or other measures such as the levy model, all formed a new sign. It not only further fully demonstrates the tax fairness, but also entrusts us taxpayers to adopt the variable general tax payment scheme, which establishes a premise foundation for the planning and planning of individual income tax.With the promotion and implementation of the new personal income tax, how to create more benefits and reduce the burden of the vast number of taxpayers has become a core concern of people. This paper mainly focuses on the...
