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第十一届全国人民代表大会常务委员会第二十一次会议通过了《关于修改<中华人民共和国个人所得税>的决定》。作为“十二五”开局之年,新个人所得税法的实施对增加居民收入、扩大内需、转变经济增长方式有着积极意义。本文具体阐述了新个人所得税法修改的内容,测算了新旧个人所得税计算方法对月应缴个人所得税的影响,并且提出了适用税收政策进行个人所得税的纳税筹划方法。
The 21st Session of the Standing Committee of the 11th National People’s Congress passed the Decision on Amending the Individual Income Tax of the People’s Republic of China. As the first year of the 12th Five-Year Plan, the implementation of the new personal income tax law will have positive significance for increasing residents’ income, expanding domestic demand and transforming the mode of economic growth. This paper elaborates the contents of the amendment of the new personal income tax law, estimates the impact of the new and old personal income tax calculation method on the monthly personal income tax payable, and proposes a tax planning method that applies the tax policy to personal income tax.