赵洪利

【摘 要】职工缴纳多少个人所得税，关乎员工的切身利益。论文根据新修改的个人所得税法，对工资薪金和年终奖的年度纳税筹划进行了探讨。在职工全年薪酬确定的条件下，缴纳的个人所得税会因为工资薪金和全年一次性奖金分配方案的不同而有所差异。通过运用EXCEL工具对工资薪金和年终奖的分配方案进行纳税筹划测算，在若干假设前提下，将全年职工薪酬进行区间划分，同时对不同的薪酬区间进行工资薪金和全年一次性奖金最优分配方案的研究，最终达到个人所得税税负最轻的目的。

【Abstract】 How much personal income tax do the employees pay is related to their vital interests. According to the newly revised Personal Income Tax Law， this paper discusses the annual tax planning of salary， salary and annual bonus. Under the condition that the annual salary of employees is fixed， the individual income tax paid will be different because of the difference of the distribution scheme of the salary and annual bonus. The tax planning and calculation of the distribution scheme of the salary and annual bonus is made by using EXCEL tools. On the premise of some assumptions， the annual salary of employees is divided into sectors， meanwhile， the optimum allocation scheme of salary and annual bonus for different salary ranges is studied， so as to achieve the purpose of minimizing the personal income tax burden.

【关键词】工资薪金;年终奖;个人所得税;纳税筹划

【Keywords】 wages and salaries; annual bonus; personal income tax; tax planning

【中图分类号】F812.42                                                【文献标志码】A                                            【文章编号】1673-1069（2019）02-0051-05

1 引言

职工缴纳多少个人所得税，关乎所有员工的切身利益。如果企事业单位愿意从员工利益最大化的角度思考问题，最大程度地在税法允许范围内进行纳税筹划，选择最适合的职工薪酬发放方式，从而降低个人的税收负担，满足员工对实际可支配收入增加的需要，那么，个税筹划从某种程度上提升了员工对企事业单位的整体满意程度，提高了其工作的积极性，增强了人力资源的稳定性和长期性，促进用人单位的可持续发展。因此，企事业单位帮助员工进行个人所得税的纳税筹划可以提高职工薪酬的激励效应，同时，也降低了对企事业单位和员工来说无谓的资源浪费。

根据新修改的《中华人民共和国个人所得税法》，对工资薪金、劳务报酬、稿酬、特许权使用费采用综合计税的方式，对股息红利、财产转让所得、财产租赁所得等其他税目依然采用分类计征的方式。……