对年终奖个人所得税的筹划研究.doc

对年终奖个人所得税的筹划研究


摘要：年终奖是一个财政年度结束时，以督促及改进工作为宗旨，以员工的工作成绩为依据，发放的奖金。个人所得税是所有税种中跟每个关系最为密切的税种。近年来，有关个人所得税的话题成了人们讨论最激烈的税收话题之一。目前缴纳个人所得税的主体是社会工薪阶层，而富人阶层缴纳的个人所得税却很少，这是一种严重的社会不公现象。针对年终奖发放的个人所得税问题，有关科研工作者有过多方面的研究，取得了一定成果。本文从纳税筹划的角度出发，通过对国家税务总局《关于调整个人取得全年一次性奖金等计算征收个人所得税方法问题的通知》( 国税发[2005]9 号) 规定的分析，陈述了现行年终奖个人所得税规定的制度缺陷即奖金临界点附近税负变化不同和不同的奖金发放方式会导致税收负担不平衡。提出了相应的筹划办法即规避纳税禁区以及企业选择发放的最优方案。旨在体现税法的理念：调节收入，缩小人们收入之间的差距。同时保护亿万工薪阶层的切身利益。

关键词：年终奖；个人所得税；筹划

 
Planning and Research on the year-end award of the personal income tax
Abstract: The award of the whole year at the end of a fiscal year to supervise and improve our work for the purpose to staff performance based bonus payments. All taxes in personal income tax is most closely with each of the taxes. In recent years, it has become a topic of personal income tax topics to discuss one of the most intense. The current individual income tax is the main working-class society, while personal income tax paid by the rich class is small, this is a serious social injustice. Awards for the year-end issue of payment of personal income tax, the researchers have too much research, has made some achievements. This article from tax planning point of view, through the State Administration of Taxation "on the adjustment of one-time bonuses and other personal Qude annual individual income tax calculation methods of the notice" (Guo Shui Fa [2005] 9) under analysis, statement of current year-end Awards under personal income tax system defects that tax changes near the critical point bonus in different ways and different bonuses will lead to imbalance in the tax burden. Puts forward planning approach that is restricted to avoid tax and enterprise select the optimal payment scheme. Designed to reflect the concept of tax law: regulating income, reducing the gap between people's income. While protecting the vital interests of hundreds of millions of working-class.
    Key words: award of the whole year ; personal income tax; planning