毕业论文外文翻译浅析新时期个人所得税纳税筹划.docx
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毕业论文外文翻译浅析新时期个人所得税纳税筹划.docx
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毕业论文外文翻译浅析新时期个人所得税纳税筹划
Superficialanalysisofthedesignofnewearpersonalincometax
ByJodyBlazek
Abstract
WithChina'seconomicdevelopment,personalincomeincreaseddramatically,followedbypersonalincometaxburdenwillincreasesignificantly.Personalincometaxplanningitcausedwidespreadconcern.Sothepremiseofhowthetaxlaw,throughplanning,reducethetaxburden,thearticleintroducedindetailthesignificanceofpersonalincometaxplanningandthenecessity,personalincometaxplanningmajortax-relateditems.
Keywords:
Individualincometax;taxplanning;significance;necessity;majortax-relateditems
Withtheeconomygrowing,graduallyraisethelivingstandardsofourpeople,thesourcesandformsofpersonalincomearebecomingincreasinglydiverse,moreandmorepeoplebecomepersonalincometaxpayers.Accordingly,revenuefrompersonalincometaxintheproportionalsoshowedarisingtrendyearbyyear,tomaintainthevitalinterestsoftheperspectiveofreducingthetaxburden,personalincometaxplanningmoreandmoretaxpayersarehighlyvalued.Sohowtomakethetaxpayersunderthepremiseofnotagainstthelaw,reducethetaxburdenasmuchaspossible,togainmaximumbenefithasbecomeanimportantresearchcontent,thepersonalincometaxplanninghasbecomeincreasinglyimportant.
Thesignificanceofpersonalincometaxplanningandthenecessity
Manytaxpayersfromthepastsecretlyorunconsciouslyadoptvariousmethodstoreducetheirtaxburden,developmentofactivetaxplanningthroughtoreducethetaxburden.However,insometaxplanningideasandknowledgeareoftenopportunistictogether.Atthesametimesomepeoplepuzzled:
"TaxPlanninginthepremiseisnotillegal,buttheplanitselfisnotaviolationofthespiritofnationallegislationandtaxpolicy-orientedit?
Desirabletaxplanningit?
"Inthiscontext,thecorrectincometaxguidetaxpayersontaxplanningandtaxoftheeconomicdevelopmentofthemoreimportantpracticalsignificance,greatdealofresearchnecessary.
1.Personalincometaxplanningisconducivetolong-termdevelopmentunits.
2.Helpstoreducetheunit'staxexpenditures.
3.Helpstoreducetheindividual'sowntaxevasion,taxevasionandotherillegalactsoccur,andenhancetaxawarenessandrealizationoftaxhonesty.
Third,personalincometaxplanningfortax-relateditems
Planningideas.Firstofall,developareasonabletaxavoidancescheme.Isthroughthestudyofthecurrenttaxlaw,incomeofindividualsexpectedinthenearfuturetomaketherevenuearrangements,throughthetimeandamountofincome,payment,andreachespurposeofreducingtheamountofnominalincome,thusreducingtaxleveltoreducethetaxburdenorexempttaxes.Second,takereasonabletaxavoidancestrategy.Personalincometaxplanningcanbereasonabletoconsiderthefollowingaspects:
improvingthelevelofemployeebenefitsandreducethenominalincome;equilibriumlevelofwageincomeeachmonth;candeductthecostofseizingallopportunitiesandmakefulluse;useoftaxincentives.
2.Themaintax-relatedprojectplanningapplication.
(1)wageandsalaryincomeplanning.Progressivetaxratesfromtheninetablescanbeseenover,becauseofthewageandsalaryincomeistakenovernineprogressivetaxrate,sothehighertheincome,thehigherthetaxrateapplicabletothetaxburdenheavier.Intheperipheryofeachlevel,theincomemaybeonlyadifferenceofadollar,butthepersonalincometaxbornebythetaxburdenwillbeverydifferent.However,bytakingsomeofthelegitimatemeansofplanning,canavoidsuchanunfairplace.Therearemanyspecificmethods,are:
Equilibriumincomemethod.Personalincometaxwithprogressiveratesusually,ifthetaxpayer'staxableincomethemore,thehighestmarginaltaxrateapplicabletothehigher,sotheaveragetaxpayer'sincometaxrateandeffectivetaxratemayincrease.Therefore,thetotalincomeofthetaxpayeraperiodoftimegiventhecircumstances,itscontributiontotheincomeofeachtaxperiodshouldbebalanced,notupsanddowns,inordertoavoidincreasingthetaxburdenoftaxpayers.Forexample:
astaffof1,500yuanmonthlysalary,thecompanyusuallytakentothepaymentofwages,endofyearperformance-basedmanagementapproachtoimplementthepayaward.Assumingthattheendoftheyearemployees(12month)andgetabonusof6,000yuan,thentheemployee'spersonalincometaxtobepaidthroughouttheyearas[(1500+6000)-2000]×20%-375=725dollars.Ifthecompanywillbe500yuanpermonthbyyear-endawardsalongwiththepaymentofwages,thewagesofemployeesfor2000yuanamonth,theannualincomefortaxpurposes.
Useofemployeebenefitsplanning.Taxpayable=Taxableincome×Applicabletaxrate-quickdeduction.Inthefileundertheconditionsofconstanttaxrates,reducingtheirincomebywayofmakingtheirusealowertaxrate,whilethetaxbaseisalsosmaller.Approachisfeasibleandunitsagreedtochangetheirpaymentmethodofwagesandsalaries,whichsomeoftheunitstoprovidethenecessarybenefits,suchenterprisestoprovideshelter,itisreasonabletaxpersonalincometaxeffectiveway.Enterprisescanalsoprovideholidaytravelallowance,providestaffwelfarefacilities,freelunches,etc.,tooffsettheirwageandsalaryincome.
Costdifferencebetweenusingthestandarddeduction.Taxlaw,deductthecostofwageandsalaryincomeamountedto2,000yuan,laborincomefrommorethan4,000yuanasingle20%ofthecostsincurred.Insomecases,thewageandsalaryincomeandincomefromremunerationforseparately,andinsomecasesthewagesandsalariescombinedwiththeserviceswillsavethetaxreturn,andthusitstaxplanningtohavesomepossibilities.
Cases,LeeFebruary2006Acompanyfromwagesandsalariesof1,000yuan,theunitwageistoolow,thesamemonthintheBLeetofindapart-timecompanyachievedincomeof5,000yuan.IfLiandBcompanydoesnothavefixedemploymentrelationship,inaccordancewithtaxlaw,wageandsalaryincomeandincomefromremunerationforpersonalincometaxshouldbecalculatedseparately.Acompanyhasmadefromthewages,salariesdidnotexceedthedeductionlimit,donotpaytaxes.ObtainedfromtheBcompanytaxableamountofremuneration:
5000×(1-20%)×20%=800(yuan),theWanginFebruarywere800individualincometaxtobepaid;ifMr.LeeandtheexistenceofafixedBCompanytheemploymentrelationship,thetwoshouldbecombinedbyincomewageandsalaryincometopaypersonalincometax:
(5000+1000-2000)×15%-125=475(million).
Clearly,inthiscase,theuseofwageandsalaryincometaxpayablecalculatediswise,therefore,LeeBshouldbesignedwithafixedemploymentcontract,willtheincomefromBCompanytothewaywagesandsalariespaidtoLee.
(2)incomefromremunerationplanning.Onincomefromremunerationofa20%rateapplies,butforthecaseofaone-timeimplementationofhighincomepluscollection,ineffectamountstothreelevelsofprogressiverates.Incomefromremunerationhasitsowncharacteristics,thefollowingforitscharacteristics,theanalysisoftaxplanning.Numberofplanninglaw.Withdifferentwageandsalaryincome,incomefromremunerationfortaxationisbasedonthenumberofthestandard,ratherthanmonths,sothenumberoftimestodeterminetheincometaxpaid,whichiscriticaltoplanningforthelaborincometaxreturnasafactorwhenthefirstconsideration.Remunerationisbasedonthestandardnumberoftimes,deductedafeeeachtime,sothatwithinonemonth,thenumberoflaborremunerationpaidmorethemoredeductibleexpenses,thetaxshouldbepaidless.Sowhenthetaxpayersintheprovisionofservices,reasonablearrangementsfortaxtime,thenumberofmonthlyremunerationreceived,youcandeductlegalfeesmanytimes,reducingtheamountoftaxableincomeeachmonthtoavoidthehighertaxratesapply,sothattheirnetincreased.
Forexample:
apubliclistedcompanyofanexpertadvisoryservices,accordingtothecontract,eachofthelistedcompanyoftheexpertadvisoryfeespaid60,000yuan.Ifataxdeclarationbyapersoniftheirtaxableincomeasfollows:
One-timereportingtaxableincome=6-6×20%=4.8(million)
Taxpayable=4.8×20%×(1+50%)=1.44(million)
Ifitis3timespermonth,every2milliontaxreturns,theamountoftaxpayableasfollows:
Payablemonthlyreporting=2-2*20%=1.6(million)
Taxpayable=1.6×20%=0.32(million)
Monthlytaxpayable=0.32*3=0.94(million)
Whencomparingthetwotaxsaving=1.44-0.94=0.5(million)
Costsoffsetmethod.Thatbyreducingthenominalincomefromremunerationintheformofplanning,willcostthetaxpayersshouldbereplacedbytheowners,toachievethereductioninnominallaborcompensationpurposes.Wageandsalaryincomeconversionmethod.Throughthewageandsalaryincomeintoincomefromremuneration,paypersonalincometaxbylaborincome,ismoreconducivetoreducingtaxexpenditures.
Example:
Mr.Songisaseniorengineer,May2008toobtainacompanyincomeof63,700yuanofwages.Songandthecompanyiftheexistenceofastableemploymentrelationship,accordingwageandsalaryincometax,thetaxpayable=(63700-2000)×35%-6375=15220yuan.IftheSongandthecompanyastableemploymentrelationshipdoesnotexist,thisincomeistaxedaccordingtoperjury.
Amountoftaxpayable=63700×(1-20%)×40%-7000=13384yuan.Ifhecansavetaxes1,836yuan.
Summary:
AsChina'seconomicdevelopment,thepersonalincometaximpactonourliveswillbecomeincreasinglylarge,anditspositionwillbecomeincreasinglyimportant.Makingtaxplanning,eachtaxpayermustbetheextentpermittedbylawsandre
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