工资薪金项目个人所得税纳税筹划技巧

工资、薪金所得属于个人的非独立劳动所得，是指个人因任职或受雇而从任职或受雇单位取得的全部劳动报酬。在国外，通常注重区分工资、薪金，而在我国通常不注重二者的区分。工资、薪金所得的具体内容包括：工资、薪金、奖金、年终加薪、劳动分红、津贴、补贴以及与任职或者受雇有关的其他所得。工资、薪金以支付所得的单位所在地为所得来源地，由支付工资、薪金所得的单位为个人所得税的扣缴义务人，以每月支付工资、薪金的应纳税所得额为计税依据，选用5％-45％的九级超额累进税率，按次源泉扣缴个人所得税。税基越大，所适用的税率越高，要纳的税也就越多。     

浅谈个人所得税的纳税筹划

个人所得税不仅在各国有着举足轻重的地位,而且与我们每个人的个人利益最直接相关的工资薪金所得占个人所得税来源的接近一半.如何在依法纳税的前提下,通过纳税筹划,减轻纳税人负担,就成为纳税人普遍关注的问题.本文主要结合税收筹划理论对个人所得税工资薪金所得纳税个案进行实务处理研究.站在纳税人的角度探讨了如何合理的进行税收筹划,帮助纳税人熟悉个人所得税税收筹划的实务技能,做到在不违法的基础上“该交的一分不少交,,不该交的一分不多交”。     

全年一次性奖金的个人所得税计算分析

<正>随着个人所得税起征点提高呼声的不断高涨,个人所得税再次引起全社会的高度关注,除了日常薪金外,对个人来说年底的奖金应该是一笔不小的进项,那么年底企业发放给员工的全年一次性奖金如何计算个人所得税呢?相对于纳税人日常取得的工资、薪金、半年奖、季     

谈个人所得税的征收与缴纳

根据目前国内实施的个人所得税政策，通过对个人（家庭）工资、薪金等所得以及支出的调查，分析研究符合我国民情、比较适用的个人所得税缴纳方案，进一步完善我国个人所得税制度。     

巧用Excel速算工资所得税

工资薪金所得税(以下简称:工资所得税)是个人所得税中涉及面最广、最经常发生的税目.实现快速而准确地计算工资所得税有着较大的现实意义.如何利用Excel计算工资所得税的问题,已有不少论述.结合实际经验,本文拟对这一问题再做探讨,以满足不同方面的需要.     

高校教师薪酬发放比例的个税筹划

当前高校教师已成为重点纳税对象。本文通过对教职工的工资、薪金每月预发和年底补发的比例进行对比筹划,得出了最佳分配比例,使职工个人所得税经过筹划达到税负最低。     

2011年个税改革后仍存在的问题及建议

从2011年9月份开始,国家上调了个人所得税中工资薪金的起征点,将九级税率调整为七级税率,税制的改革引来了社会各界人士的关注。针对改革后仍然存在的若干问题,以及由改革而引发的新问题进行研究与分析,提出合理的解决方案,以期使个人所得税征收更趋科学合理。     

年薪制个人所得税筹划思路构建

随着我国国民经济的发展以及物价水平的不断上涨,各单位员工的工资收入不断增加,越来越多的打工族成为个人所得税的纳税人。在依法纳税的前提下,如何保证个人工资薪金有所提高而税收负担不增加,是个人所得税筹划的主要课题。工资薪金个人所得税的筹划应在合法、合规的框架下,坚持"应扣尽扣,应免不漏"、"综合考虑,免税效应"的基本理念,并遵循合法性、综合效益以及风险和收益均衡的原则,通过合理缩小税基、均衡布局各类应收收入、有效规避年终一次性奖金的无效区间、合理匹配工资薪金与年终奖的区间结构等措施,达到合理有效节税的目的。年薪制是以年度为单位,依据企业的生产经营规模和经营业绩,确定并支付经营者年薪的分配方式。通常情况下经营者的年薪是一个已知量,对这个已知量,如果合理运用现行的法律法规政策,做到科学发放,实现个人纳税后的收入最大化,这是每个年薪制纳税人都想寻求的答案,特别是中高层管理人员是企业的核心人员,其年薪收入也相对较高,相应的纳税筹划空间就越大。对此,本文将针对年薪制个人所得税筹划思路的构建进行简要介绍。     

未定稿

提高个税起征点无助改善收入分配中国人民大学财政金融学院教授岳希明认为,改革的方向应当是对间接税进行减税,如对生活必需品免税等,而不是再对个人所得税减税。目前的间接税本身不公平,而垄断造成的收入转移比间接税更负面。在间接税不变的条件下,提高工资薪金的费用扣除实际上等于个人所得税减税它将加重整体税制的累     

浅谈工资薪金的纳税筹划

2010年我国个税收入的快速增长以及2011年新个税法的出台和实施,我国工资薪金阶层纳税人员短期内纳税人数大幅下降,纳税额大幅下减,但随着工资薪金的快速增长和工资薪金组成内涵的丰富,笔者认为,从工资薪金的发放额、工资薪金的费用化、工资薪金的福利化等角度进行纳税筹划仍然十分必要,并予以研究探讨。     

Educational Landscapes and Urban Development. Contextual and Spatial Interfaces and Linkages

In the broad sociopolitical discussion on education quality within the last decade, it has become apparent that education is gaining importance for urban development, as well as space and the urban context are important dimensions of education. This becomes particularly evident in concepts for local educational landscapes (Ger. Bildungslandschaften). The young field of research on educational landscapes is currently lacking empirical research from spatial and planning sciences. In the paper, the current state of scientific research on educational landscapes in Germany and Europe and first insights to contextual and spatial interfaces and linkages between education and urban development in general are presented.     

Inventory Models with Continuous and Poisson Demands and Discounted and Average Costs

We develop a new, unified approach to treating continuous‐time stochastic inventory problems with both the average and discounted cost criteria. The approach involves the development of an adjusted discounted cycle cost formula, which has an appealing intuitive interpretation. We show for the first time that an (s, S) policy is optimal in the case of demand having a compound Poisson component as well as a constant rate component. Our demand structure simultaneously generalizes the classical EOQ model and the inventory models with Poisson demand, and we indicate the reasons why this task has been a difficult one. We do not require the surplus cost function to be convex or quasi‐convex as has been assumed in the literature. Finally, we show that the optimal s is unique, but we do not know if optimal S is unique.     

E-governance and Corruption-developments and Issues in Ethiopia

This paper reports the results of a survey of 400 respondents in Ethiopia about factors generating corruption and the potential of e-Governance to mitigate corruption. It is suggested that e-Governance can help not only in weeding out corruption but also in the establishment of sounder government citizen relationships in Ethiopia. While e-Governance cannot cure all the structural factors that breed corruption in the society, strategic implementation of e-Governance can help improve the critical variable in combating corruption-government citizen relationships. It is argued that while e-Governance initiatives can make important contributions to improving public services they can best do so by helping improve overall relationships between governments and citizens.

CEO and Chairperson characteristics and firm performance

This paper focuses on the relationship between Chief Executive Officer (CEO) and Chairperson characteristics and firm performance. Specifically, the study examines the association between the characteristics of the CEO and the Chairperson of the board and firm performance. Using a sample of S&P 500 firms, the evidence found suggests that demographic and experience-related characteristics may be associated with the market valuation and financial performance of the firm. In particular, the reported results indicate a positive relationship between the presence of female CEOs or Chairs and firm performance, thus suggesting that gender-based differences may affect the CEO’s/Chairperson’s success. Moreover, the findings concerning the age of the CEO or Chair are mixed, while their experience and quality appear positively related to firm performance. Interestingly, a CEO or Chairperson holding multiple board seats is negatively associated with firm performance, whereas CEO duality has a positive relationship with Tobin’s Q and the return on assets (ROA) of the firm.     

David and Goliath: causes and effects of coopetition between start-ups and corporates

Coopetition (collaboration between competitors) among young firms (i.e. start-ups) and larger, more established firms (i.e. corporates) may be beneficial for both partners as each party typically has something to offer that is missing in the other. Start-ups often develop innovative ideas, are flexible and agile, willing to take risks, and aspire to achieve high growth, but they tend to lack the required resources, capabilities, and knowledge due to their newness and smallness. Corporates have resources, routines, and experience that enable them to work efficiently but lack a certain innovation capability. Research has suggested that coopetition represents an opportunity for start-ups facing restrictions in resources, while corporates benefit from start-ups’ innovative ideas. However, it is yet unknown whether start-ups and corporates engage in coopetition with each other and, if so, how and why they do this. This study seeks to fill this void by exploring the motives of coopeting start-ups and corporates, how they manage their coopetitive relationship, and what implications occur including potential benefits and risks. We present a multiple case study based on qualitative data collected through 70 interviews with Austrian-based start-ups and corporates representing 35 coopetitive partnerships. Discussing the findings based on our data, we propose relationships concerning coopetition and its role to enlarge resource- and technology-bases as well as its role in the development of dynamic capabilities.     

Career orientations and career success among research,and development and engineering professionals

Managing the careers of research, development and engineering (RD&E) professionals is important to the strategic use of RD&E in the economy. Appropriate mechanisms for motivating RD&E professionals will probably emerge as a critical success factor for organizations that want to compete in world markets. This study examines dimensions and levels of career orientation and their correlations with individual and work-related outcome variables among 78 RD&E professionals. The findings reveal a rich diversity of career orientation in RD&E professionals. The data strongly suggest that RD&E professionals are service, lifestyle and security oriented. However, they scored low on technical orientation and entrepreneurship. This paper suggests that the dual career ladder is not an effective device for managing RD&E professionals. Organizations must be careful to provide career paths that retain and motivate workers and, more importantly, find matches between organizational needs and individuals' needs, and restructure jobs accordingly. The authors offer suggestions for future research and identify implications for management.     

Work and shopping overflow — Consequences and differentiation among selected psychological and demographic characteristics

Contemporary individuals are forced to deal with excessive stimulation, which causes an overload in the cognitive and emotional areas. The purpose of this paper is to investigate the possible factors differentiating the perceived level of work and shopping overflow experienced by individuals and consequences of these states. Two psychological variables: cognitive control and sensation seeking, are chosen as potential factors differentiating the perceived levels of overflow. We assume that individuals with high cognitive control and sensation seeking will report lower levels of both types of examined overflows. Experiencing low overflow levels may manifest in the search for additional stimuli, rather than in the desire to limit them. Two indexes of behavior connected to seeking extra stimulation are selected: one belonging to the area of consumer behavior (readiness to participate in the experience economy) and one belonging to vocational behavior (choosing a boundaryless career). The quantitative study is conducted on a sample of 297 management students who are currently employed. The research results support the relation between cognitive control and perceived level of work and shopping overflow. Individuals who can cognitively control the situation and the incoming stimuli report lower levels of overflow. No significant relationship between sensation seeking and the level of overflow is found. The demographic variables that influence the perceived overflow are age and salary for work overflow and age for shopping overflow. As far as consequences of overflow are concerned, a low level of shopping overflow is related to readiness to participate in the experience economy. However, there is no link between work overflow and preferred career pattern. The managerial implications for human resource management and marketing strategy design are discussed.     

Review and reappraisal of modelling and predicting mental workload in single- and multi-task environments

The concept of mental workload has long been recognized as an important factor in individual performance within complex systems. It is documented that either overload or underload may degrade performance, and further affect the efficiency of the whole system. Therefore, systems designers need some explicit models to predict the mental workload imposed on individuals by the system at an early design phase so that alternative system designs can be evaluated. In examining mental-workload literature, it is found that few predictive mental-workload models have considered factors specific to individuals. This research aims to develop a practical framework for predicting mental workload in both single- and multi-task environments considering such individual factors. In order to describe mental workload more precisely and more completely, a framework for mentalworkload definitions, which contains instantaneous workload, average workload, accumulated workload, peak workload and overall workload, is proposed. In order to model individual factors, two new variables, i.e. effective workload and ineffective workload, are introduced to model the taskgenerated workload and individual-generated workload. The extension of the model to multi-task environments is also discussed. The proposed conceptual models are domain-independent and could be used to guide the development of operational models for different specific tasks.