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个人所得税是人们普遍关心的一种税种,和我们的生活息息相关。它对于增加财政收入、调节收入分配、实现社会公平、发挥税收对经济的调节,甚至是缓解社会矛盾都起着重要作用。本文就2011年新个人所得税颁发后,根据新旧税法的对比,分析个人所得税缴纳所属期限、缴纳错误后的改正方式、年终奖的几个临界点以及如何加以避免,并对薪酬在年终奖和工资之间如何分配、工资如何合理合法福利化等几个方面,阐述自己的观点,让个人所得税的缴纳对企业和员工能得到最大利益。
Personal income tax is a kind of tax that people generally care about, and our life is closely related. It plays an important role in increasing fiscal revenue, adjusting income distribution, realizing social equity, bringing taxation into effect on the economy, and even alleviating social conflicts. After the new personal income tax was issued in 2011, according to the comparison between the old and the new tax laws, this paper analyzes the period of payment of personal income tax, the way of correcting after paying the mistake, several critical points of year-end awards and how to avoid them. How to allocate between them and how to make them legitimate and reasonable welfare, elaborating their own views and letting the payment of personal income tax have the greatest benefits to enterprises and employees.