整合个人所得税新政策解析及税务筹划要点名师精品资料Word文档格式.docx

1、要么削减部分年终奖，分摊到每个月的工资。这两种“削峰填谷”的操作要视员工年度收入总额进行权衡确定，找出最优工资发放方案。员工年度收入总额包括月工资、年终奖、住房补贴、企业年金（单位部分）、交通补贴、住房公积金单位超抵扣部分以及应缴税的福利项目等，减去由个人承担的基本养老保险、基本医疗保险、失业保险以及住房公积金允许抵扣部分。例如：某员工年度收入总额10万元，若采取每月均额发放方式，每月发放工资8333元，需缴纳个税（8333-3500）*0.2-555*12=4939元。但如果选择最佳工资发放方案：每月工资按6900元发放，其余1.72万元作为年终奖发放，采用该方式，合计全年需缴纳个税6900

2、-3500）*0.1-105*12+17200*0.03=3336同样的年收入，后一种方式比前一种方式减少个税支出1603根据个税法新政策变化及员工年薪水平的不同，我们进行了相应的税务筹划以供参考，详见新个税法下税收筹划方案。日后，各行可以组织员工根据个税筹划方案合理摆布月发放额和年终奖发放额，使员工尽可能通过合理的个税筹划，减轻税负。年新个税法下税收筹划方案新税法下最优工资发放方单位：元节度收入总额现税法下最优工资发放方案案税【负（扣除月收年终数表税金三险一入额奖金金奖金示节金后）5024税】-0004166366760001760605424005000300031752635701000

3、842200400042753435801800125167466756754395902255007075479510320000683581633486755394850058800012171416182026283034368834105012167138341550171618832050221623832550440054003511436154351923629235394449597000833411661333150016661833200021662333250056005157719572332275731573532395743574732515756376611262

4、957340813978908140733960905339433930902339214038404199004246485256271628833049230503216338335503716388340504216393310806469742117989949943754351436266628331160001360156019602360663270327430733278328232853290329512991210512511011890208910899191139103123103116266684100426644334600385021802380698629858

5、9851349860985643514353166333336663833114112011251129113511401861886018601310月月收收入额入额200003852580278015641614144115012310400006000080000000004004166743345046629803180338035803780398041804200166417141764181418641914196420232083214322032263433345004666483351665333566658334800476015591609167917391789185

6、91919196920392099214122110509051051050941040921000000002000004000006000008000010000012000014000016000018000020000048350051653355056658360061663365069123232443250325632623268327522822289229623137641622692309238924492489256926292669274928092849303225000030000035000040000045000050000055000060000065000070000073377581685870074178382586641999266003312348736623865374084854259443446094822866833725076668083891693337750816672003207336235573732390541254325450247072510331179603459095907601561附件：