- I -设计（论文）题目:对个税劳务报酬所得节税方法的探讨摘 要纳税是个人和企业应尽的义务和职责，而如何进行合法的税收筹划是企业、单位、个人所需要考虑的问题。劳务报酬所得作为个人所得的重要内容之一，贯穿于人们社会生活的方方面面。通常来说，劳务报酬所得是指个人独立从事各种技艺、提供相应劳务服务而获取的报酬，提供所得的单位与个人之间没有稳定的雇佣与被雇佣关系。因此，劳务报酬存在极大的筹划空间，个人只要在遵循国家法律法规的前提下，通过分散收入、费用转移、劳务报酬与工资薪金相互转化等举措对劳务报酬的应纳税款进行筹划，将会显著节省纳税人的税收成本，达到节约税负的明显效果，取得更高的可支配收入。本文主要通过对劳务报酬所得进行节税概念和案例的研究，就如何实现纳税人合理合法地减轻税收负担进行探讨，来培养国民纳税意识，节约税收成本，提高国民收入，从而提升国家收入分配公平，促进我国经济增长，满足人民追求更高生活标准的需要。【关键词】个人所得 劳务报酬所得 节税筹划- II - ABSTRACTTaxation is the duty and responsibility of individuals and enterprises, and how to carry out legal tax planning is a problem that enterprises, units and individuals need to consider. As an important part of personal income, income from labor remuneration runs through all aspects of people's social life. Generally speaking, the income from labor remuneration refers to the remuneration obtained by individuals who independently engage in various skills and provide corresponding labor services. There is no stable employment and employment relationship between the units and individuals providing the income. Therefore, labor remuneration has great planning space. As long as individuals follow the national laws and regulations, they should plan for the tax payment of labor remuneration through measures such as decentralized income, fee transfer, labor remuneration and wages and salaries. Significantly save taxpayers' tax costs, achieve the obvious effect of saving tax burden,...
