I关于个人所得税年终奖节税筹划摘 要现在的社会提倡要不断提升企业的融合力，要做到在企业业务留人、企业文化留人、企业薪酬上留人。企业之间的竞争已经逐步演变成了高级人才的竞争。为了减少自身企业的高级人员流失，并从市场上争取到取人力资源的竞争优势，现在普遍企业都懂得利用福利待遇等条件来留住和吸引员工。但是作为员工，既是经济人又是纳税人，真正让他们留心的便只有税后收入。普遍员工都对一年中最后的年终奖报以最大的期望，因为年终奖常常是员工对一年来工作付出与回报的是否满意的参考因素，也很大程度上影响着员工在目前企业的去留意愿。那么怎样才能很好体现出一年的付出能够得到相应的回报，以及完善和健全年终奖节税筹划，是广大工薪阶层对年终奖发放公平性、合理性的迫切呼唤。假若员工对获得的年终奖不能心安理得并因此而跳槽，企业单位便会成了别人家的“员工培训基地”，那么怎么看都是一件稳亏不赚的事情。关键词：个人所得税；年终奖；节税筹划。IIDiscussion on Personal Income Tax Year-end Bonus Tax Saving PlanAbstractAt present, the society advocates to constantly improve the integration of enterprises, and to keep people in business, corporate culture and corporate remuneration. The competition between company has already transform into the hunting of high level technican. In order to reduce the loss of senior staff in their own enterprises, and strive for the competitive advantage of human resources from the market, most enterprises now know how to use welfare and other conditions to retain and attract employees. But as employees, they are not only economic people but also taxpayers. What they really pay attention to is their after tax income. Most employees have the highest expectation for the final year-end bonus in a year, because the year-end bonus is often a reference factor for employees' satisfaction with their work and return in the past year, and also largely affects their willingness to pay attention in the current enterprise. So how to...
