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shi ye dan wei zhi gong shou ru de na shui chou hua
Author(s): 
Pages: 44-45
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  新个人所得税法事业单位职工收入纳税筹划;
Abstract: 本文简要介绍了新旧个人所得税法的主要变化,以及事业单位职工工资的构成与个人所得税缴纳方式,并通过实例说明纳税临界点在年终奖发放时的具体运用。笔者根据事业单位职工收入的具体情况,提出通过选择合适税率、优化月工资与年终奖的分配比例来对职工收入进行纳税筹划。
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