摘要
纳税筹划是指在纳税行为发生之前,在不违反相关法律、法规的前提下,对涉税事务进行事先策划,达到少缴税和递延缴税的目的。随着经济的发展,个人所得税的纳税筹划也越来越多的受到人们的重视。本文从纳税人、计税依据、税率、优惠政策入手,探讨个人所得税纳税筹划的各种技巧。
Tax planning refers to the tax act occurred before, in does not violate the relevant laws, regulations, the tax affairs of planning in advance, achieve paying less tax and deferred tax purposes. With the development of economy, the individual income tax is also more and more get the attention of people. This article from the taxpayers, tax rates, tax basis, preferential policy proceed with, discuss individual income tax planning techniques.
出处
《科技和产业》
2012年第9期140-143,155,共5页
Science Technology and Industry
