摘要
随着高等教育的快速发展,高校教师的收入水平也显著提高,国家税务总局明确提出将高等院校作为个人所得税征管的重点。但是由于高校的涉税项目比较少,税务筹划并没有引起重视。为了有效的降低高校教师的税收负担,本文分析了高校教师主要涉税内容和计算方法,在此基础上提出了高校教师个人所得税纳税筹划的途径,希望能为高校的管理者进行税务筹划提供依据。
With the rapid development of higher education,the income of university teachers is increasing remarkably.The national Tax Affairs Bureau has proposes to take individual income tax of higher education institutions as the key collection point explicitly.While there are few taxes involving higher education institutions,tax planning does not draw adequate attention.In order to effectively reduce the university teacher＇s tax revenue burden,this paper analyses the key tax involved and calculating methods,proposes the individual income tax rate designing approach,and hopes to offer some reference for college manager in tax planning.
出处
《科技与管理》
2011年第3期138-142,共5页
Science-Technology and Management
关键词
高校教师
个人所得税
税务筹划
university teachers
individual income tax
planning of tax
