| 高校教师年终一次性奖金的纳税筹划 |
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| 引用本文： | 柳国海. 高校教师年终一次性奖金的纳税筹划[J]. 琼州学院学报, 2014, 21(5): 108-111 |
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| 作者姓名： | 柳国海 |
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| 作者单位： | 琼州学院旅游管理学院,海南三亚,572022 |
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| 基金项目： | 琼州学院青年教师科研基金项目 |
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| 摘 要： | 完善税收体制建设既是税收公平原则的体现,又是调节收入分配手段的保障.文章基于不违反税法规定前提下,结合高校教师薪酬发放特点,分析年终一次性奖金不同发放方式所产生的税负,指出合理的纳税筹划方法,为减轻高校教师税收负担,实现收益最大化提供有力保障.
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| 关 键 词： | 年终一次性奖金 税负 税收陷阱 |
The Tax planning of college Teachers' yearly bonus |
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| LIU Guo-hai. The Tax planning of college Teachers' yearly bonus[J]. Journal of Qiongzhou University, 2014, 21(5): 108-111 |
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| Authors: | LIU Guo-hai |
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| Affiliation: | LIU Guo - hai ( School of Tourism Management, Qiongzhou University, Sanya Hainan 572022, China) |
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| Abstract: | Improving the tax system is not only a manifestation of taxing equality,but also a way to ensure the adjustment of income distribution. Based on the distributing traits of college teachers＇ salary,the paper analyzes various taxing burdens resulting from different ways of distribution,and it probes into the ways of optimizing taxing in order to relieve college teachers＇ tax burden,thus building a strong safeguard for the taxpayers. |
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| Keywords: | yearly bonus tax burden tax trap |
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