外文翻譯— 淺析新時(shí)期個(gè)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(shí)期個(gè)人所得稅納稅籌劃</p><p>　　系（ 部） 經(jīng)濟(jì)管理系 </p>

2、<p>　　專 業(yè) 國(guó)際經(jīng)濟(jì)與貿(mào)易(投資） </p><p>　　班 級(jí) B043111 </p><p>　　學(xué) 號(hào) 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(shí)期個(gè)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(guó)經(jīng)濟(jì)的發(fā)展，個(gè)人收入也急劇增加，隨之而來(lái)的個(gè)人所得稅負(fù)擔(dān)也就明顯加重。有關(guān)個(gè)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(guò)籌劃，減輕稅負(fù)，文章具體介紹了個(gè)人所得稅納稅籌劃的意義及必要性，個(gè)人所得稅主要涉稅項(xiàng)目的納稅籌劃。</p><p>　　關(guān)鍵詞：個(gè)

44、人所得稅；納稅籌劃；意義；必要性；主要涉稅項(xiàng)目</p><p>　　隨著經(jīng)濟(jì)的日益發(fā)展，我國(guó)人民生活水平逐步提高，個(gè)人收入的來(lái)源和形式也日趨多樣化，越來(lái)越多的人成為個(gè)人所得稅的納稅人。與之相應(yīng)，財(cái)政收入中來(lái)源于個(gè)人所得稅的比重也呈逐年上升的趨勢(shì)，從維護(hù)切身利益，減輕稅收負(fù)擔(dān)的角度出發(fā)，個(gè)人所得稅的納稅籌劃越來(lái)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(fù)，獲得最大收益就成了一個(gè)重要的研

45、內(nèi)容，有關(guān)個(gè)人所得稅的納稅籌劃也顯得越來(lái)越重要。</p><p>　　1、個(gè)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(guò)去偷偷地或無(wú)意識(shí)地采取各種方法減輕自己的稅收負(fù)擔(dān)，發(fā)展為積極地通過(guò)納稅籌劃來(lái)減輕稅收負(fù)擔(dān)。但是，納稅籌劃在某些人的觀念認(rèn)識(shí)中往往和投機(jī)取巧聯(lián)系在一起。同時(shí)有人不解：“納稅籌劃在不違法的前提下進(jìn)行，但籌劃本身是不是違反了國(guó)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(gè)人所得稅的納稅籌劃對(duì)我國(guó)納稅人及稅收經(jīng)濟(jì)發(fā)展具有比較重要的現(xiàn)實(shí)意義，很有研究必要。</p><p>　　1.個(gè)人所得稅納稅籌劃有利于單位的長(zhǎng)遠(yuǎn)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(gè)人自身的偷稅、漏稅等稅收違法行為的發(fā)生，增強(qiáng)納稅意識(shí)，實(shí)現(xiàn)誠(chéng)信納稅。</p

47、><p>　　2、個(gè)人所得稅涉稅項(xiàng)目的納稅籌劃。</p><p>　　籌劃思路。首先，制定合理避稅計(jì)劃。就是通過(guò)對(duì)現(xiàn)行稅法的研究，對(duì)個(gè)人在近期內(nèi)收入情況的預(yù)計(jì)作出的收入安排，通過(guò)收入的時(shí)間和數(shù)量，支付方式變化，達(dá)到降低名義收入額之目的，進(jìn)而降低稅率檔次，以降低稅負(fù)或免除稅負(fù)。其次，采取合理避稅策略。個(gè)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(fèi)用的機(jī)會(huì)，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(jí)超額累進(jìn)稅率表可以看出，由于我國(guó)對(duì)于工資薪金所得采取的是九級(jí)超額累進(jìn)稅率，使得收入越高，適用的稅率越高，稅收負(fù)擔(dān)也越重。在每一級(jí)的邊緣地帶，收入可能只相差一元，但是所承擔(dān)的個(gè)人所得稅的稅收負(fù)擔(dān)就會(huì)相差很大。不過(guò)，通過(guò)采取一定的合法的手段進(jìn)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(gè)人所得稅通常采用超額累進(jìn)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(shí)際有效稅率都可能提高。所以，在納稅人一定時(shí)期內(nèi)收入總額既定的情況下，其分?jǐn)偟礁鱾€(gè)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(fù)擔(dān)。例如：某公司職員每月工資1500 元，該公司采取平時(shí)發(fā)放工資，年終根據(jù)業(yè)績(jī)實(shí)行嘉獎(jiǎng)的薪酬管理辦法。假設(shè)該職工年終當(dāng)年（12 月份）取得獎(jiǎng)金6000

50、 元，則該職工全年應(yīng)繳納的個(gè)人所得稅為［（1500+6000）- 2000］×20％- 375＝725 元。如果該公司將年終獎(jiǎng)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(guò)減少自己收入的方式使得自己使用較低的稅率，同時(shí)計(jì)稅的基數(shù)也變小

51、了?？尚械淖龇ㄊ强梢院蛦挝贿_(dá)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(gè)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(fèi)午餐等等，以抵減自己的工資薪金收入。</p><p>　　利用費(fèi)用扣除標(biāo)準(zhǔn)差異。稅法規(guī)定，工資薪金所得的費(fèi)用扣除額為2000 元，勞務(wù)所得單次收入超過(guò)4000 元為20%的費(fèi)用扣除。在某些情況下將工資、薪金所得與

52、勞務(wù)報(bào)酬所得分開(kāi)，而在有些情況下將工資、薪金所得與勞務(wù)報(bào)酬合并就會(huì)節(jié)約稅收，因而對(duì)其進(jìn)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(méi)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(bào)酬所得應(yīng)該分別計(jì)算征收個(gè)人所得稅。從A 公司取得的工資、薪

53、金沒(méi)有超過(guò)扣除限額，不用納稅。從B 公司取得的勞務(wù)報(bào)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(gè)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(xiàng)收入應(yīng)合并按工資、薪金所得繳納個(gè)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(jì)算應(yīng)繳個(gè)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(xiàng)收入由B 公司以工資薪金的方式支付給李先生。</p><p>　?。?）勞務(wù)報(bào)酬所得的籌劃。我國(guó)關(guān)于勞務(wù)報(bào)酬所得適用20%的稅率，但是對(duì)于一次性收入偏高的的情況實(shí)行加成征收，實(shí)際上也就等于是三級(jí)的超額累進(jìn)稅率。勞務(wù)報(bào)酬所得有自己的特點(diǎn)，下面針對(duì)其特點(diǎn)，進(jìn)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(bào)酬所得征稅是以次數(shù)為標(biāo)準(zhǔn)的，而不是以

55、月，所以次數(shù)的確定對(duì)于交納多少所得稅款至關(guān)重要，這也是對(duì)于勞務(wù)報(bào)酬所得稅進(jìn)行籌劃時(shí)首先考慮的一個(gè)因素。勞務(wù)報(bào)酬是以次數(shù)為標(biāo)準(zhǔn)的，每次都要扣除一定的費(fèi)用，所以說(shuō)在一個(gè)月內(nèi)勞務(wù)報(bào)酬支付的次數(shù)越多，扣除的費(fèi)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(shí)，合理安排納稅時(shí)間內(nèi)每月收取勞務(wù)報(bào)酬的數(shù)量，可以多次扣除法定的費(fèi)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(fèi)6 萬(wàn)元。如果按一人一次申報(bào)納稅的話，其應(yīng)納稅所得額如下：</p><p>　　一次性申報(bào)應(yīng)納稅所得額＝6－6×20%＝4.8（萬(wàn)元）</p><p>　　應(yīng)納稅額＝4.8×20%×（1＋50%）＝1.44（萬(wàn)元）</p><p>　　如果是按每月分3 次，每次2

57、 萬(wàn)元申報(bào)納稅，則其應(yīng)納稅額如下：</p><p>　　按月申報(bào)應(yīng)納稅額＝2- 2*20%=1.6（萬(wàn)元）</p><p>　　應(yīng)納稅額＝1.6×20%=0.32（萬(wàn)元）</p><p>　　全月應(yīng)納稅額＝0.32*3=0.94（萬(wàn)元）</p><p>　　兩者相比節(jié)約稅收＝1.44- 0.94=0.5（萬(wàn)元）</p>

58、<p>　　費(fèi)用抵減法。即通過(guò)減少名義勞務(wù)報(bào)酬所得的形式來(lái)籌劃，將本應(yīng)由納稅人負(fù)擔(dān)的費(fèi)用改由業(yè)主承擔(dān)，以達(dá)到減少名義勞務(wù)報(bào)酬的目的。工資薪金所得轉(zhuǎn)換法，即通過(guò)將工資、薪金所得轉(zhuǎn)化為勞務(wù)報(bào)酬所得，按勞務(wù)所得繳納個(gè)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(jí)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(bào)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(guó)經(jīng)濟(jì)的發(fā)展，個(gè)人所得稅對(duì)我們生活的影響會(huì)越來(lái)越大，其地

60、位也必將越來(lái)越重要。在進(jìn)行稅收籌劃時(shí)，每個(gè)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(guò)稅收籌劃保障納稅人利益最大化，對(duì)于個(gè)人所得稅的完善和普及，具有顯著的實(shí)踐意義。</p><p>　　John E.Karayan,Charles W.Swenson,Joseph W.neff: Staregic corporate tax planning[M];2002</p&g