论文部分内容阅读
税收筹划作为纳税人维护合法权益、减少其税收负担的一种重要手段在国外早已家喻户晓,如加拿大1985年《纳税人权利宣言》中就有极为精辟的表述:“你有权安排支付法律允许的最低数额的税款。”在各种类型的税收中,个人所得税与普通公民的关系最为密切,也是最具税法特色的税种。我国现行个人所得税为分类税制,即把个人的各种所得分为11类,分别规定不同的税基、税率和征收方式,相同数量的所得,如果所属的税目不同,纳税人实际承担的税收负担也不同,本文以某市著名记者张某为例来说明撰稿人的个人所得应如何进行税收筹划。
Tax Planning As an important means by which taxpayers safeguard their legitimate rights and reduce their tax burden, they have long ago become well-known in foreign countries. For example, Canada’s “Taxpayers’ Declaration of Rights” has a very incisive statement in 1985: “You have the right to arrange for payment of legal allowances Of the minimum amount of tax. ”Among the various types of taxes, personal income tax is most closely related to ordinary citizens and the most tax-specific tax. The current personal income tax in our country is categorized tax system, that is, the individual income is divided into 11 categories, which stipulate different tax base, tax rate and collection mode respectively, and the same amount of income. If the tax items are different, the tax burden actually borne by taxpayers Also different, this article is a famous city reporter Zhang as an example to illustrate the personal income tax collectors should be how to carry out tax planning.