摘要
随着我国税收法律法规的健全和人民收入水平的不断提高,人们开始越来越关注个人所得税。本文探讨了个体工商户的个人所得税纳税筹划。从个体工商户筹资、收入、成本费用三个环节介绍了纳税筹划的方法,以达到税收成本最低的目的,从而提高个人实际的经济收益。
As the perfect of the taxation laws and regulations and the enhancement of the level of the people s life in our country, more and more people start to pay attention to the personal income tax. This article discusses the individual industrial and commercial households＇ personal income tax planning, From the tax ideas, it introduces tax planning methods form the three links, which are fund-raising, income and cost, to achieve the goal that personal income tax is lowest, thus enhance the economic efficiency of the individual in reality.
出处
《特区经济》
北大核心
2009年第2期291-293,共3页
Special Zone Economy
基金
苏州市职业大学2007年度研究性课程教学项目"个人所得税的纳税筹划研究"(070114)的阶段性成果
关键词
纳税筹划
个人所得税
个体工商户
tax planning
personal income tax
individual industrial and commercial households
