外文翻譯— 淺析新時期個人所得稅納稅籌劃

1、<p><b>　　中文2854字</b></p><p>　　Superficial analysis of the design of new ear personal income tax</p><p>　　淺析新時期個人所得稅納稅籌劃</p><p>　　系（ 部） 經(jīng)濟管理系 </p>

2、<p>　　專 業(yè) 國際經(jīng)濟與貿(mào)易(投資） </p><p>　　班 級 B043111 </p><p>　　學(xué) 號 B04311128 </p><p>　　姓 名 </p><p&g

3、t;　　指導(dǎo)教師 </p><p><b>　　2014年6月</b></p><p>　　Superficial analysis of the design of new ear personal income tax</p><p>　　By Jody Blazek</p>

4、<p><b>　　Abstract</b></p><p>　　With China's economic development, personal income increased dramatically, followed by personal income tax burden will increase significantly. Personal inc

5、ome tax planning it caused widespread concern. So the premise of how the tax law, through planning, reduce the tax burden, the article introduced in detail the significance of personal income tax planning and the necessi

6、ty, personal income tax planning major tax-related items.</p><p>　　Keywords: Individual income tax; tax planning; significance; necessity; major tax-related items</p><p>　　With the economy growi

7、ng, gradually raise the living standards of our people, the sources and forms of personal income are becoming increasingly diverse, more and more people become personal income taxpayers. Accordingly, revenue from persona

8、l income tax in the proportion also showed a rising trend year by year, to maintain the vital interests of the perspective of reducing the tax burden, personal income tax planning more and more taxpayers are highly value

9、d. So how to make the taxpayers under </p><p>　　The significance of personal income tax planning and the necessity</p><p>　　Many taxpayers from the past secretly or unconsciously adopt various m

10、ethods to reduce their tax burden, development of active tax planning through to reduce the tax burden. However, in some tax planning ideas and knowledge are often opportunistic together. At the same time some people puz

11、zled: "Tax Planning in the premise is not illegal, but the plan itself is not a violation of the spirit of national legislation and tax policy-oriented it? Desirable tax planning it?" In this context, the corre

12、</p><p>　　1. Personal income tax planning is conducive to long-term development units.</p><p>　　2. Helps to reduce the unit's tax expenditures.</p><p>　　3. Helps to reduce the i

13、ndividual's own tax evasion, tax evasion and other illegal acts occur, and enhance tax awareness and realization of tax honesty.</p><p>　　Third, personal income tax planning for tax-related items</p&g

14、t;<p>　　Planning ideas. First of all, develop a reasonable tax avoidance scheme. Is through the study of the current tax law, income of individuals expected in the near future to make the revenue arrangements, thr

15、ough the time and amount of income, payment, and reaches purpose of reducing the amount of nominal income, thus reducing tax level to reduce the tax burden or exempt taxes. Second, take reasonable tax avoidance strategy.

16、 Personal income tax planning can be reasonable to consider the following a</p><p>　　2. The main tax-related project planning application.</p><p>　　(1) wage and salary income planning. Progressi

17、ve tax rates from the nine tables can be seen over, because of the wage and salary income is taken over nine progressive tax rate, so the higher the income, the higher the tax rate applicable to the tax burden heavier. I

18、n the periphery of each level, the income may be only a difference of a dollar, but the personal income tax borne by the tax burden will be very different. However, by taking some of the legitimate means of planning, can

19、 avoid such an</p><p>　　Equilibrium income method. Personal income tax with progressive rates usually, if the taxpayer's taxable income the more, the highest marginal tax rate applicable to the higher, s

20、o the average taxpayer's income tax rate and effective tax rate may increase. Therefore, the total income of the taxpayer a period of time given the circumstances, its contribution to the income of each tax period sh

21、ould be balanced, not ups and downs, in order to avoid increasing the tax burden of taxpayers. For exampl</p><p>　　Use of employee benefits planning. Tax payable = Taxable income × Applicable tax rate -

22、 quick deduction. In the file under the conditions of constant tax rates, reducing their income by way of making their use a lower tax rate, while the tax base is also smaller. Approach is feasible and units agreed to ch

23、ange their payment method of wages and salaries, which some of the units to provide the necessary benefits, such enterprises to provide shelter, it is reasonable tax personal income tax effecti</p><p>　　Cost

24、 difference between using the standard deduction. Tax law, deduct the cost of wage and salary income amounted to 2,000 yuan, labor income from more than 4,000 yuan a single 20% of the costs incurred. In some cases, the w

25、age and salary income and income from remuneration for separately, and in some cases the wages and salaries combined with the services will save the tax return, and thus its tax planning to have some possibilities.</p

26、><p>　　Cases, Lee February 2006 A company from wages and salaries of 1,000 yuan, the unit wage is too low, the same month in the B Lee to find a part-time company achieved income of 5,000 yuan. If Li and B comp

27、any does not have fixed employment relationship, in accordance with tax law, wage and salary income and income from remuneration for personal income tax should be calculated separately. A company has made from the wages,

28、 salaries did not exceed the deduction limit, do not pay taxes. Obtained from</p><p>　　Clearly, in this case, the use of wage and salary income tax payable calculated is wise, therefore, Lee B should be sign

29、ed with a fixed employment contract, will the income from B Company to the way wages and salaries paid to Lee.</p><p>　　(2) income from remuneration planning. On income from remuneration of a 20% rate applie

30、s, but for the case of a one-time implementation of high income plus collection, in effect amounts to three levels of progressive rates. Income from remuneration has its own characteristics, the following for its charact

31、eristics, the analysis of tax planning. Number of planning law. With different wage and salary income, income from remuneration for taxation is based on the number of the standard, rather than </p><p>　　For

32、example: a public listed company of an expert advisory services, according to the contract, each of the listed company of the expert advisory fees paid 60,000 yuan. If a tax declaration by a person if their taxable incom

33、e as follows:</p><p>　　One-time reporting taxable income = 6-6 × 20% = 4.8 (million)</p><p>　　Tax payable = 4.8 × 20% × (1 +50%) = 1.44 (million)</p><p>　　If it is 3

34、times per month, every 2 million tax returns, the amount of tax payable as follows:</p><p>　　Payable monthly reporting = 2 - 2 * 20% = 1.6 (million)</p><p>　　Tax payable = 1.6 × 20% = 0.32

35、(million)</p><p>　　Monthly tax payable = 0.32 * 3 = 0.94 (million)</p><p>　　When comparing the two tax saving = 1.44-0.94 = 0.5 (million)</p><p>　　Costs offset method. That by reduc

36、ing the nominal income from remuneration in the form of planning, will cost the taxpayers should be replaced by the owners, to achieve the reduction in nominal labor compensation purposes. Wage and salary income conversi

37、on method. Through the wage and salary income into income from remuneration, pay personal income tax by labor income, is more conducive to reducing tax expenditures.</p><p>　　Example: Mr. Song is a senior en

38、gineer, May 2008 to obtain a company income of 63,700 yuan of wages. Song and the company if the existence of a stable employment relationship, according wage and salary income tax, the tax payable = (63700-2000) ×

39、35% -6375 = 15220 yuan. If the Song and the company a stable employment relationship does not exist, this income is taxed according to perjury.</p><p>　　Amount of tax payable = 63700 × (1-20%) × 40

40、% -7000 = 13384 yuan. If he can save taxes 1,836 yuan.</p><p>　　Summary：As China's economic development, the personal income tax impact on our lives will become increasingly large, and its position will

41、become increasingly important. Making tax planning, each taxpayer must be the extent permitted by laws and regulations reasonably expected taxable income, which is the basic premise. On the basis of protection of interes

42、ts of the taxpayers through the tax planning to maximize personal income tax for the improvement and popularity, with significant practical s</p><p>　　淺析新時期個人所得稅納稅籌劃</p><p>　　By Jody Blazek</

43、p><p><b>　　摘 要</b></p><p>　　隨著中國經(jīng)濟的發(fā)展，個人收入也急劇增加，隨之而來的個人所得稅負擔(dān)也就明顯加重。有關(guān)個人所得稅的納稅籌劃就引起了人們的廣泛關(guān)注。那么如何在依法納稅的前提下，通過籌劃，減輕稅負，文章具體介紹了個人所得稅納稅籌劃的意義及必要性，個人所得稅主要涉稅項目的納稅籌劃。</p><p>　　關(guān)鍵詞：個

44、人所得稅；納稅籌劃；意義；必要性；主要涉稅項目</p><p>　　隨著經(jīng)濟的日益發(fā)展，我國人民生活水平逐步提高，個人收入的來源和形式也日趨多樣化，越來越多的人成為個人所得稅的納稅人。與之相應(yīng)，財政收入中來源于個人所得稅的比重也呈逐年上升的趨勢，從維護切身利益，減輕稅收負擔(dān)的角度出發(fā)，個人所得稅的納稅籌劃越來越受到納稅人的高度重視。那么如何使納稅人在不違法的前提下，盡可能地減輕稅負，獲得最大收益就成了一個重要的研

45、內(nèi)容，有關(guān)個人所得稅的納稅籌劃也顯得越來越重要。</p><p>　　1、個人所得稅納稅籌劃的意義及必要性</p><p>　　目前許多納稅人已從過去偷偷地或無意識地采取各種方法減輕自己的稅收負擔(dān)，發(fā)展為積極地通過納稅籌劃來減輕稅收負擔(dān)。但是，納稅籌劃在某些人的觀念認識中往往和投機取巧聯(lián)系在一起。同時有人不解：“納稅籌劃在不違法的前提下進行，但籌劃本身是不是違反了國家的立法精神和稅收政策的

46、導(dǎo)向呢？納稅籌劃可取嗎？”在這種背景下，正確引導(dǎo)個人所得稅的納稅籌劃對我國納稅人及稅收經(jīng)濟發(fā)展具有比較重要的現(xiàn)實意義，很有研究必要。</p><p>　　1.個人所得稅納稅籌劃有利于單位的長遠發(fā)展。</p><p>　　2.有利于減少單位的納稅支出。</p><p>　　3.有利于減少個人自身的偷稅、漏稅等稅收違法行為的發(fā)生，增強納稅意識，實現(xiàn)誠信納稅。</p

47、><p>　　2、個人所得稅涉稅項目的納稅籌劃。</p><p>　　籌劃思路。首先，制定合理避稅計劃。就是通過對現(xiàn)行稅法的研究，對個人在近期內(nèi)收入情況的預(yù)計作出的收入安排，通過收入的時間和數(shù)量，支付方式變化，達到降低名義收入額之目的，進而降低稅率檔次，以降低稅負或免除稅負。其次，采取合理避稅策略。個人所得稅的合理納稅籌劃可以從以下方面考慮：提高職工福利水平，降低名義收入；均衡各月工資收入水平

48、；抓住一切可以扣除費用的機會，并且能充分利用；利用稅收優(yōu)惠政策。</p><p>　?。?）工資薪金所得的籌劃。從九級超額累進稅率表可以看出，由于我國對于工資薪金所得采取的是九級超額累進稅率，使得收入越高，適用的稅率越高，稅收負擔(dān)也越重。在每一級的邊緣地帶，收入可能只相差一元，但是所承擔(dān)的個人所得稅的稅收負擔(dān)就會相差很大。不過，通過采取一定的合法的手段進行籌劃，可以避免此類不公平的發(fā)生。</p>&

49、lt;p>　　均衡收入法。個人所得稅通常采用超額累進稅率，假如納稅人的應(yīng)稅所得越多，其適用的最高邊際稅率就越高，從而納稅人收入的平均稅率和實際有效稅率都可能提高。所以，在納稅人一定時期內(nèi)收入總額既定的情況下，其分攤到各個納稅期內(nèi)的收入應(yīng)盡量均衡，不能大起大落，以避免增加納稅人的稅收負擔(dān)。例如：某公司職員每月工資1500 元，該公司采取平時發(fā)放工資，年終根據(jù)業(yè)績實行嘉獎的薪酬管理辦法。假設(shè)該職工年終當(dāng)年（12 月份）取得獎金6000

50、 元，則該職工全年應(yīng)繳納的個人所得稅為［（1500+6000）- 2000］×20％- 375＝725 元。如果該公司將年終獎按每月500 元隨工資一起發(fā)放，該職工每月的工資為2000 元，則全年不需要繳納所得稅。</p><p>　　利用職工福利籌劃。應(yīng)納稅額= 應(yīng)納稅所得額×適用稅率—速算扣除數(shù)。在各檔稅率不變的條件下，可以通過減少自己收入的方式使得自己使用較低的稅率，同時計稅的基數(shù)也變小

51、了?？尚械淖龇ㄊ强梢院蛦挝贿_成協(xié)議，改變自己的工資薪金的支付方法，即由單位提供一些必要的福利，如企業(yè)提供住所，這是個人所得稅合理避稅的有效方法。此外企業(yè)可以提供假期旅游津貼，企業(yè)提供員工福利設(shè)施，提供免費午餐等等，以抵減自己的工資薪金收入。</p><p>　　利用費用扣除標準差異。稅法規(guī)定，工資薪金所得的費用扣除額為2000 元，勞務(wù)所得單次收入超過4000 元為20%的費用扣除。在某些情況下將工資、薪金所得與

52、勞務(wù)報酬所得分開，而在有些情況下將工資、薪金所得與勞務(wù)報酬合并就會節(jié)約稅收，因而對其進行稅收籌劃就具有一定的可能性。</p><p>　　例如，李先生2006 年2 月從A 公司取得工資、薪金1000 元，由于單位工資太低，李先生同月在B 公司找了一份兼職，取得收入5000 元。如果李先生與B 公司沒有固定的雇傭關(guān)系，則按照稅法規(guī)定，工資、薪金所得和勞務(wù)報酬所得應(yīng)該分別計算征收個人所得稅。從A 公司取得的工資、薪

53、金沒有超過扣除限額，不用納稅。從B 公司取得的勞務(wù)報酬應(yīng)納稅額為：5000×（1- 20%）×20%＝800(元)，則二月份王先生共應(yīng)繳納個人所得稅800 元；如果李先生與B 公司存在固定的雇傭關(guān)系，則兩項收入應(yīng)合并按工資、薪金所得繳納個人所得稅為：（5000+1000- 2000）×15%- 125＝475(元)。</p><p>　　顯然，在這種情況下，采用工資、薪金計算應(yīng)繳個人

54、所得稅是明智的，因此，李先生應(yīng)該在與B 公司簽訂固定的雇傭合同，將此項收入由B 公司以工資薪金的方式支付給李先生。</p><p>　　（2）勞務(wù)報酬所得的籌劃。我國關(guān)于勞務(wù)報酬所得適用20%的稅率，但是對于一次性收入偏高的的情況實行加成征收，實際上也就等于是三級的超額累進稅率。勞務(wù)報酬所得有自己的特點，下面針對其特點，進行納稅籌劃的分析。次數(shù)籌劃法，與工資薪金所得不同，勞務(wù)報酬所得征稅是以次數(shù)為標準的，而不是以

55、月，所以次數(shù)的確定對于交納多少所得稅款至關(guān)重要，這也是對于勞務(wù)報酬所得稅進行籌劃時首先考慮的一個因素。勞務(wù)報酬是以次數(shù)為標準的，每次都要扣除一定的費用，所以說在一個月內(nèi)勞務(wù)報酬支付的次數(shù)越多，扣除的費用也就越多，其應(yīng)交納的稅款就越少。所以納稅人在提供勞務(wù)時，合理安排納稅時間內(nèi)每月收取勞務(wù)報酬的數(shù)量，可以多次扣除法定的費用，減少每月的應(yīng)納稅所得額，避免適用較高的稅率，使自己的凈收益增加。</p><p>　　例如：

56、某專家為一上市公司提供咨詢服務(wù)，按合同約定，該上市公司每年付給該專家咨詢費6 萬元。如果按一人一次申報納稅的話，其應(yīng)納稅所得額如下：</p><p>　　一次性申報應(yīng)納稅所得額＝6－6×20%＝4.8（萬元）</p><p>　　應(yīng)納稅額＝4.8×20%×（1＋50%）＝1.44（萬元）</p><p>　　如果是按每月分3 次，每次2

57、 萬元申報納稅，則其應(yīng)納稅額如下：</p><p>　　按月申報應(yīng)納稅額＝2- 2*20%=1.6（萬元）</p><p>　　應(yīng)納稅額＝1.6×20%=0.32（萬元）</p><p>　　全月應(yīng)納稅額＝0.32*3=0.94（萬元）</p><p>　　兩者相比節(jié)約稅收＝1.44- 0.94=0.5（萬元）</p>

58、<p>　　費用抵減法。即通過減少名義勞務(wù)報酬所得的形式來籌劃，將本應(yīng)由納稅人負擔(dān)的費用改由業(yè)主承擔(dān)，以達到減少名義勞務(wù)報酬的目的。工資薪金所得轉(zhuǎn)換法，即通過將工資、薪金所得轉(zhuǎn)化為勞務(wù)報酬所得，按勞務(wù)所得繳納個人所得稅，更有利于減少稅收支出。</p><p>　　例：宋先生是一名高級工程師，2008 年5 月獲得某公司的工資收入63700 元。如果宋先生和該公司存在穩(wěn)定的雇傭關(guān)系，則按工資、薪金所得繳

59、稅，其應(yīng)納稅額=（63700－2000）×35%－6375=15220 元。如果宋先生和該公司不存在穩(wěn)定的雇傭關(guān)系，這筆收入可按勞務(wù)報酬所得繳稅。</p><p>　　其應(yīng)納稅額=63700×（1－20%）×40%－7000=13384 元。則他可以節(jié)省稅收1836 元。</p><p>　　總結(jié)：隨著我國經(jīng)濟的發(fā)展，個人所得稅對我們生活的影響會越來越大，其地

60、位也必將越來越重要。在進行稅收籌劃時，每個納稅人都必須在法律法規(guī)允許的范圍內(nèi)合理預(yù)期應(yīng)納稅所得，這是基本的前提。在此基礎(chǔ)上通過稅收籌劃保障納稅人利益最大化，對于個人所得稅的完善和普及，具有顯著的實踐意義。</p><p>　　John E.Karayan,Charles W.Swenson,Joseph W.neff: Staregic corporate tax planning[M];2002</p&g