毕业论文外文翻译浅析新时期个人所得税纳税筹划.docx

毕业论文外文翻译浅析新时期个人所得税纳税筹划.docx

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毕业论文外文翻译浅析新时期个人所得税纳税筹划

Superficialanalysisofthedesignofnewearpersonalincometax

ByJodyBlazek

Abstract

WithChina'seconomicdevelopment,personalincomeincreaseddramatically,followedbypersonalincometaxburdenwillincreasesignificantly.Personalincometaxplanningitcausedwidespreadconcern.Sothepremiseofhowthetaxlaw,throughplanning,reducethetaxburden,thearticleintroducedindetailthesignificanceofpersonalincometaxplanningandthenecessity,personalincometaxplanningmajortax-relateditems.

Keywords:

Individualincometax;taxplanning;significance;necessity;majortax-relateditems

Withtheeconomygrowing,graduallyraisethelivingstandardsofourpeople,thesourcesandformsofpersonalincomearebecomingincreasinglydiverse,moreandmorepeoplebecomepersonalincometaxpayers.Accordingly,revenuefrompersonalincometaxintheproportionalsoshowedarisingtrendyearbyyear,tomaintainthevitalinterestsoftheperspectiveofreducingthetaxburden,personalincometaxplanningmoreandmoretaxpayersarehighlyvalued.Sohowtomakethetaxpayersunderthepremiseofnotagainstthelaw,reducethetaxburdenasmuchaspossible,togainmaximumbenefithasbecomeanimportantresearchcontent,thepersonalincometaxplanninghasbecomeincreasinglyimportant.

Thesignificanceofpersonalincometaxplanningandthenecessity

Manytaxpayersfromthepastsecretlyorunconsciouslyadoptvariousmethodstoreducetheirtaxburden,developmentofactivetaxplanningthroughtoreducethetaxburden.However,insometaxplanningideasandknowledgeareoftenopportunistictogether.Atthesametimesomepeoplepuzzled:

"TaxPlanninginthepremiseisnotillegal,buttheplanitselfisnotaviolationofthespiritofnationallegislationandtaxpolicy-orientedit?

Desirabletaxplanningit?

"Inthiscontext,thecorrectincometaxguidetaxpayersontaxplanningandtaxoftheeconomicdevelopmentofthemoreimportantpracticalsignificance,greatdealofresearchnecessary.

1.Personalincometaxplanningisconducivetolong-termdevelopmentunits.

2.Helpstoreducetheunit'staxexpenditures.

3.Helpstoreducetheindividual'sowntaxevasion,taxevasionandotherillegalactsoccur,andenhancetaxawarenessandrealizationoftaxhonesty.

Third,personalincometaxplanningfortax-relateditems

Planningideas.Firstofall,developareasonabletaxavoidancescheme.Isthroughthestudyofthecurrenttaxlaw,incomeofindividualsexpectedinthenearfuturetomaketherevenuearrangements,throughthetimeandamountofincome,payment,andreachespurposeofreducingtheamountofnominalincome,thusreducingtaxleveltoreducethetaxburdenorexempttaxes.Second,takereasonabletaxavoidancestrategy.Personalincometaxplanningcanbereasonabletoconsiderthefollowingaspects:

improvingthelevelofemployeebenefitsandreducethenominalincome;equilibriumlevelofwageincomeeachmonth;candeductthecostofseizingallopportunitiesandmakefulluse;useoftaxincentives.

2.Themaintax-relatedprojectplanningapplication.

（1）wageandsalaryincomeplanning.Progressivetaxratesfromtheninetablescanbeseenover,becauseofthewageandsalaryincomeistakenovernineprogressivetaxrate,sothehighertheincome,thehigherthetaxrateapplicabletothetaxburdenheavier.Intheperipheryofeachlevel,theincomemaybeonlyadifferenceofadollar,butthepersonalincometaxbornebythetaxburdenwillbeverydifferent.However,bytakingsomeofthelegitimatemeansofplanning,canavoidsuchanunfairplace.Therearemanyspecificmethods,are:

Equilibriumincomemethod.Personalincometaxwithprogressiveratesusually,ifthetaxpayer'staxableincomethemore,thehighestmarginaltaxrateapplicabletothehigher,sotheaveragetaxpayer'sincometaxrateandeffectivetaxratemayincrease.Therefore,thetotalincomeofthetaxpayeraperiodoftimegiventhecircumstances,itscontributiontotheincomeofeachtaxperiodshouldbebalanced,notupsanddowns,inordertoavoidincreasingthetaxburdenoftaxpayers.Forexample:

astaffof1,500yuanmonthlysalary,thecompanyusuallytakentothepaymentofwages,endofyearperformance-basedmanagementapproachtoimplementthepayaward.Assumingthattheendoftheyearemployees（12month）andgetabonusof6,000yuan,thentheemployee'spersonalincometaxtobepaidthroughouttheyearas[（1500+6000）-2000]×20%-375=725dollars.Ifthecompanywillbe500yuanpermonthbyyear-endawardsalongwiththepaymentofwages,thewagesofemployeesfor2000yuanamonth,theannualincomefortaxpurposes.

Useofemployeebenefitsplanning.Taxpayable=Taxableincome×Applicabletaxrate-quickdeduction.Inthefileundertheconditionsofconstanttaxrates,reducingtheirincomebywayofmakingtheirusealowertaxrate,whilethetaxbaseisalsosmaller.Approachisfeasibleandunitsagreedtochangetheirpaymentmethodofwagesandsalaries,whichsomeoftheunitstoprovidethenecessarybenefits,suchenterprisestoprovideshelter,itisreasonabletaxpersonalincometaxeffectiveway.Enterprisescanalsoprovideholidaytravelallowance,providestaffwelfarefacilities,freelunches,etc.,tooffsettheirwageandsalaryincome.

Costdifferencebetweenusingthestandarddeduction.Taxlaw,deductthecostofwageandsalaryincomeamountedto2,000yuan,laborincomefrommorethan4,000yuanasingle20%ofthecostsincurred.Insomecases,thewageandsalaryincomeandincomefromremunerationforseparately,andinsomecasesthewagesandsalariescombinedwiththeserviceswillsavethetaxreturn,andthusitstaxplanningtohavesomepossibilities.

Cases,LeeFebruary2006Acompanyfromwagesandsalariesof1,000yuan,theunitwageistoolow,thesamemonthintheBLeetofindapart-timecompanyachievedincomeof5,000yuan.IfLiandBcompanydoesnothavefixedemploymentrelationship,inaccordancewithtaxlaw,wageandsalaryincomeandincomefromremunerationforpersonalincometaxshouldbecalculatedseparately.Acompanyhasmadefromthewages,salariesdidnotexceedthedeductionlimit,donotpaytaxes.ObtainedfromtheBcompanytaxableamountofremuneration:

5000×（1-20%）×20%=800（yuan）,theWanginFebruarywere800individualincometaxtobepaid;ifMr.LeeandtheexistenceofafixedBCompanytheemploymentrelationship,thetwoshouldbecombinedbyincomewageandsalaryincometopaypersonalincometax:

（5000+1000-2000）×15%-125=475（million）.

Clearly,inthiscase,theuseofwageandsalaryincometaxpayablecalculatediswise,therefore,LeeBshouldbesignedwithafixedemploymentcontract,willtheincomefromBCompanytothewaywagesandsalariespaidtoLee.

（2）incomefromremunerationplanning.Onincomefromremunerationofa20%rateapplies,butforthecaseofaone-timeimplementationofhighincomepluscollection,ineffectamountstothreelevelsofprogressiverates.Incomefromremunerationhasitsowncharacteristics,thefollowingforitscharacteristics,theanalysisoftaxplanning.Numberofplanninglaw.Withdifferentwageandsalaryincome,incomefromremunerationfortaxationisbasedonthenumberofthestandard,ratherthanmonths,sothenumberoftimestodeterminetheincometaxpaid,whichiscriticaltoplanningforthelaborincometaxreturnasafactorwhenthefirstconsideration.Remunerationisbasedonthestandardnumberoftimes,deductedafeeeachtime,sothatwithinonemonth,thenumberoflaborremunerationpaidmorethemoredeductibleexpenses,thetaxshouldbepaidless.Sowhenthetaxpayersintheprovisionofservices,reasonablearrangementsfortaxtime,thenumberofmonthlyremunerationreceived,youcandeductlegalfeesmanytimes,reducingtheamountoftaxableincomeeachmonthtoavoidthehighertaxratesapply,sothattheirnetincreased.

Forexample:

apubliclistedcompanyofanexpertadvisoryservices,accordingtothecontract,eachofthelistedcompanyoftheexpertadvisoryfeespaid60,000yuan.Ifataxdeclarationbyapersoniftheirtaxableincomeasfollows:

One-timereportingtaxableincome=6-6×20%=4.8（million）

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

Ifitis3timespermonth,every2milliontaxreturns,theamountoftaxpayableasfollows:

Payablemonthlyreporting=2-2*20%=1.6（million）

Taxpayable=1.6×20%=0.32（million）

Monthlytaxpayable=0.32*3=0.94（million）

Whencomparingthetwotaxsaving=1.44-0.94=0.5（million）

Costsoffsetmethod.Thatbyreducingthenominalincomefromremunerationintheformofplanning,willcostthetaxpayersshouldbereplacedbytheowners,toachievethereductioninnominallaborcompensationpurposes.Wageandsalaryincomeconversionmethod.Throughthewageandsalaryincomeintoincomefromremuneration,paypersonalincometaxbylaborincome,ismoreconducivetoreducingtaxexpenditures.

Example:

Mr.Songisaseniorengineer,May2008toobtainacompanyincomeof63,700yuanofwages.Songandthecompanyiftheexistenceofastableemploymentrelationship,accordingwageandsalaryincometax,thetaxpayable=（63700-2000）×35%-6375=15220yuan.IftheSongandthecompanyastableemploymentrelationshipdoesnotexist,thisincomeistaxedaccordingtoperjury.

Amountoftaxpayable=63700×（1-20%）×40%-7000=13384yuan.Ifhecansavetaxes1,836yuan.

Summary：

AsChina'seconomicdevelopment,thepersonalincometaximpactonourliveswillbecomeincreasinglylarge,anditspositionwillbecomeincreasinglyimportant.Makingtaxplanning,eachtaxpayermustbetheextentpermittedbylawsandre