CAJ | 학술논문

随着事业单位收入分配制度改革的推进,高校也已逐步实行绩效工资制度,教职工收入水平得到明显提高. 如何在遵守《个人所得税法》的前提下,通过合理的纳税筹划减轻教职工的纳税负担,增加其实际可支配收入,已逐步成为广大高校教职工关心的热点问题. 文章阐述目前高校工资薪金所得个人所得税纳税筹划中存在的问题,以绩效工资改革为前提,以工资薪金所得为纳税筹划研究对象,提出五种可行的纳税筹划方法,以期为相关决策人员提供参考.
수착사업단위수입분배제도개혁적추진,고교야이축보실행적효공자제도,교직공수입수평득도명현제고. 여하재준수《개인소득세법》적전제하,통과합리적납세주화감경교직공적납세부담,증가기실제가지배수입,이축보성위엄대고교교직공관심적열점문제. 문장천술목전고교공자신금소득개인소득세납세주화중존재적문제,이적효공자개혁위전제,이공자신금소득위납세주화연구대상,제출오충가행적납세주화방법,이기위상관결책인원제공삼고.
With the advance of institution income distribution system reform, performance-based pay sys-tem has been carried out in colleges and universities;income of staff has been markedly improved.How to reduce the tax burden of staff to increase their real disposable income through reasonable tax planning on the premise of in-compliance with the"Personal Income Tax Law" has gradually become a hot topic of broad university faculty.In this paper, the existing problems of personal income tax planning in universities wage and salary are described, five possible tax planning methods are proposed on the premise of performance-based pay reform, taking universities wage and salary as research objects of tax planning, to provide reference for decision-makers.