陕西师范大学国际商学院《网络营销》学年论文浅议个人所得税纳税筹划说明】作者姓名：×××专业名称：会计学指导老师：×××陕西师范大学国际商学院《网络营销》学年论文浅议个人所得税纳税筹划摘要个人所得税是政府对个人（自然人）取得的各项应税收入征收的一种税。依法纳税是每个纳税人应尽的义务，但在税法允许的范围内，进行有效的纳税筹划，可以合理地避税，达到收入相对增加的目的。随着中国经济日益发展，个人收入水平的不断提高以及个人收入来源渠道的多元化，税收与个人之间的关系越来越密切，个人涉税事项逐渐增多，个人应纳税款所占个人所得的比重日益增大。税收已成为个人固定支出的一个重要组成部分。如何才能减轻自己的税负，是我们每一个人关注而又渴望知道的答案。本文主要介绍了纳税筹划的理论知识，并且通过各种不同的方法对个人工资薪金所得、劳务报酬所得、稿酬所得以及个体工商户生产经营所得及承租经营、承包经营所得进行纳税筹划，以减轻纳税人的税收负担。【说明】关键字：个人所得税纳税筹划税负【说明】-I-浅议个人所得税纳税筹划AbstractTheIndividualIncomeTaxisseveralakindoftaximposedinconformitywiththetaxincomeobtainedtoindividual(naturalperson)ofgovernment.Itiseachtaxpayer'sdueobligationtopaytaxesinaccordancewiththelaw,butintherangethatthetaxlawallows,carryoneffectivepayingtaxesandisprepared,canevadepaymentofdutyrationally,achievethegoalthattheincomeincreasesrelatively.AsChina'seconomybeinggrowing,theconstantimprovementofpersonalincomelevelandpluralismofchannelofpersonalsourceofrevenue,taxrevenueandman-to-manbetareinmoreandmorecloserelations,thepersonaltaxitemincreasesgradually,individualshouldpaytaxestheproportionofthepersonalincomesaccountedforincreasesdaybyday.Thetaxrevenuehasalreadybecomeanimportantcomponentofpersonalfixedexpenditure.Howcouldlightenone'sownburdenoftaxation,itistheanswerthatwepaycloseattentiontoandwisheagerlytoknoweveryone.Theoryknowledgepreparedthatthemainintroductiontothistextpaystaxes,andpassallkindsofmethodstopersonalsalaryincome,laborserviceremunerationincome,theremunerationincomeandself-employedentrepreneurproduceandmanageincomesandchartermanagement,-II-浅议个人所得税纳税筹划contracttorunincomesandpaytaxesandprepare,bearforthetaxrevenuewhichlightensthetaxpayer.Keywords:personalincometax,taxpaymentpreparation,taxburden说明】目录摘要.......................................................................................................IAbstract..........................................................................................................I目录.......................................................................................................II前言.......................................................................................................11纳税筹划概述...........................................................................21.1纳税筹划的含义...............................................................21.2纳税筹划与避税、节税、偷逃税等相关概念的区别........................................................................................22纳税筹划的意义.....................................................................42.1有利于增强公民纳税意识......................................42.2有利于增强税收的公平性......................................42.3有利于促进税法的改进和完善..........................4-III-浅议个人所得税纳税筹划3个人所得税的基本特征和纳税筹划总体思路.............................................................................................................
