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工薪阶层个人所得税筹划模型的探讨
引用本文:徐秀红,郑久荣.工薪阶层个人所得税筹划模型的探讨[J].福建农林大学学报(哲学社会科学版),2009,12(5):57-60.
作者姓名:徐秀红  郑久荣
作者单位:福建农林大学经济与管理学院,福建,福州,350002
摘    要:运用个人所得税筹划模型可以减轻纳税人的纳税负担,对工薪阶层的工资、薪金与年终奖金进行分析,总结工资、薪金与年终奖金的纳税特点,并根据其特点建立个人所得税的筹划模型。通过对模型的求解,得出个人利益最大化的工资、薪金与奖金分配方案。最后用模型对实例进行筹划,并与未筹划前的纳税情况进行对比,证实模型的可行性。

关 键 词:个人所得税  工资  薪金

Discussion on personal income tax preparation model
XU Xiu-hong,ZHENG Jiu-rong.Discussion on personal income tax preparation model[J].Journal of Fujian Agriculture and Forestry University,2009,12(5):57-60.
Authors:XU Xiu-hong  ZHENG Jiu-rong
Institution:XU Xiu-hong,ZHENG Jiu-rong (College of Economics and Management,Fujian Agriculture and Forestry University,Fuzhou,Fujian 350002,China)
Abstract:Using the personal income tax preparation model may lighten taxpayer′s tax payment burden,and via analysing salariat′s wages,salary and year-end bonus,and summarizing the tax payment characteristics,we have established the personal income tax preparation model according to its characteristics.Through model solution,we have obtained a plan of personal interest maximization based on his wages,salary and year-end bonus.Finally,the feasivility of the preparation model is proved by using it to prepare the cases,then comparing the result with the taxpayment before planning.
Keywords:personal income tax  wages  salaries  
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