【作者】 孙悦；

【导师】 刘行；

【作者基本信息】 东北财经大学 ， 会计（专业学位）， 2022， 硕士

【副题名】以F公司为例

【摘要】 个人所得税相关税制已在我国执行了三十余年。在1993年10月、1999年8月、2005年10月、2007年6月、2007年12月和2011年6月我国分别对个税税制进行了六次修订。党的十九大指出,我国发展的主要矛盾已转化为人民群众对美好生活需求和发展不平衡不充分的矛盾。为缓解上述矛盾,我国个人税税制也迎来了自1980年以来的第七次改革。和极高收入群体相比,保障中小企业多数员工的利益,为他们做好个税纳税筹划,对缓解经济快速发展背景下的两级分化和地区、行业间的贫富差距,有着更重要的意义。本文选取F企业作为中小企业代表,以新个税改革为背景,对其个人所得税纳税筹划方案重新进行设计研究,进一步将国家利用税收调节贫富差距的愿景落实。本文主要采取了文献研究法,比较分析法和案例研究法。首先对个人所得税税制改革的背景进行简要介绍,并对国内外个税筹划相关文献的部分成果进行总结。其次,从多角度剖析了个人所得税纳税筹划的重要意义,论述相关理论概念,并简单介绍了几种常见的筹划方法。接着,本文对F企业的基本情况、薪酬制度作出了具体介绍,分析新个税变动给企业带来的筹划影响,并以个人所得税税法条款作为依据,重新设计出符合企业真实情况的筹划方案。最后,通过税负率变动情况,评估出预期效果,提出筹划建议供情况相近的企业参考。在结合企业实际情况以个人所得税改革实施为背景下设计出职工综合所得的纳税筹划方案的同时,本文也总结归纳了纳税筹划中应注意的事项,提示风险的存在,提出相应的建议。在筹划方案的设计中,首先,以扣除金额最大化为筹划思路,充分利用税法本身的优惠条件,灵活利用专项扣除项目和其他扣除项,实现税基最小化达到减税目的。其次,将员工的一部分收入转化为福利,这种举措从某种角度上看也为企业节省了部分社保支出,且员工经济利益也不会被损害。再次,新个税的过渡政策值得被充分利用。在总应纳税所得额不变的前提下,企业调节工资和年终奖的比例,使得员工年应纳税所得额减少。劳务报酬方面可以通过合理筹划,减少劳动者资金被占用的时间,让纳税人从某种程度上受益。此外还可以通过团队分摊实现节税目的。为了将理论更好的应用在工作中,本文还总结出便于操作和使用的筹划表格。本文主要创新点在于,以2019新实施的税制为主体背景,结合实施过程中的新政策,如2022年新设3岁以下婴幼儿照护扣除项,延长年终奖单独计税优惠政策等展开说明。以样本企业作为突破点,设计出对于相近企业有参考意义的方案。其次,本文重点讨论了过渡政策下年终奖优惠政策下计税方式的选择和组合,效果直观性强,同时还包括旧制中可沿用至今的相关筹划方法,使整个方案综合性更强,内容更丰富。更多还原

【Abstract】 China has implemented the individual income tax system for more than 30 years,and revised the tax system six times in October 1993,August 1999,October 2005,June 2 007,December 2007 and June 201 1.China’s individual income tax law has also been revised for the seventh time since its implementation in 1980.Compared with extremely high-income groups,protecting the interests of most employees of small and mediumsized enterprises and doing a good job in individual income tax planning for them are of more significance to alleviate the two-level This paper selects enterprise F,takes the new individual income tax reform and redesigns and studies its personal income tax planning scheme,which can further implement the vision of using tax to adjust the gap between the rich and the poor.This paper adopts the methods of literature retrieval,comparative analysis and case study.Firstly,it briefly introduces the background of personal income tax reform,and summarizes the research results at home and abroad.Secondly,it analyzes the significance of personal income tax planning from multiple angles,and expounds the relevant theoretical and common methods.Then,this paper makes a introduction to the basic situation and salary system of F enterprise,and redesigns the tax planning scheme.Finally,through the change of tax rate,the expected effect is evaluated,and planning suggestions are put forward for enterprises with similar situation.While designing the tax planning scheme of comprehensive income of employees,this paper also summarizes the matters needing attention in tax planning,prompts the risks and gives suggestions.First of all,take the maximization of deduction amount as the planning idea,and flexibly use special deduction items and other deductions to minimize the tax base and achieve the purpose of tax reduction.Secondly,part of the wages are converted into welfare and paid in non monetary form,which also saves the social security expenditure for the enterprise to a certain extent.Thirdly,On the premise that the total taxable income remains unchanged,the enterprise adjusts the proportion of salary and year-end bonus to reduce the annual taxable income of employees.The planning space of labor remuneration is large,but it can still benefit to some extent by reducing the time occupied by workers’ funds through reasonable planning.In addition,tax savings can be achieved through team sharing.And this paper also summarizes the planning form which is convenient for operation and use.The main innovation of this paper lies in the introduction of the new tax system in 2019 as the main background,combined with the new policies in the implementation process,such as the new deduction for care of infants under 3 years old in 2022,and the extension of the separate tax preferential policy for year-end bonus.Secondly,this paper focuses on the selection and combination of tax calculation methods under the year-end bonus preferential policy under the transitional policy,which has strong intuitive effect.At the same time,it also includes the relevant planning methods that can be used in the old system,so as to make the whole scheme more comprehensive and richer in content.The deficiency of this paper is that due to the huge and complex content of individual income tax planning,this paper only selects comprehensive income as the main body for tax planning.更多还原