CAJ | 학술논문

21世纪，经济飞速发展，人们的收入水平也在不断的提高。但是，作为一名纳税义务人，依法纳税是我们必须遵守的，收入的提高也就意味着要多缴税，这样一来，原来增长的一部分收入由于要缴纳税金又剩下不多了。于是合理的进行个人所得税的纳税筹划越来越成为人们迫切的要求之一。本文的主要内容就是通过介绍纳税筹划的概念、内容及方法来研究和探讨个人所得税的筹划方法，其中包括避税筹划、节税筹划和转税筹划。指导我们如何在不违反国家税法规定的情况下，合理、有效、持续的节约个人所得税费用，达到收益最大化的目的。
21세기，경제비속발전，인문적수입수평야재불단적제고。단시，작위일명납세의무인，의법납세시아문필수준수적，수입적제고야취의미착요다격세，저양일래，원래증장적일부분수입유우요격납세금우잉하불다료。우시합리적진행개인소득세적납세주화월래월성위인문박절적요구지일。본문적주요내용취시통과개소납세주화적개념、내용급방법래연구화탐토개인소득세적주화방법，기중포괄피세주화、절세주화화전세주화。지도아문여하재불위반국가세법규정적정황하，합리、유효、지속적절약개인소득세비용，체도수익최대화적목적。
In the 21st century, with the swift development of economic, people's income level is also in unceasing enhancement. But, as a taxpayer, the tax payment is legal y we must observe, the income enhancement also means that taxes we should pay are also increasing. As the mat er stands, only lit le money left, for the growth of income taxes with the increasing of our income. Therefore, reasonable tax payment preparation becomes one of the urgent requests of more and more people. This article’s primary coverage is that, through the introduction of tax payment preparation concept, the content and the method, we can study and discuss the preparation method of our personal income tax, including the tax avoiding preparation, the tax saving preparation and transfering the tax preparation. This article instructs us how to save the personal income tax expense reasonable, ef ective and continuely, on the legitimate condition. Achieving the goal ,the income maximization.