摘要
2008年实施新的企业所得税法,2011年提高个人所得税免征额和改变税率及级次,近年来我国对两类所得税都进行了改革,使企业面临着新的纳税环境。企业不但自己需要缴纳企业所得税,还要为其职工支付工薪、劳动报酬等并代扣代缴个人所得税。面对通货膨胀和税负高企的现实,企业应规避风险,积极探寻在新税制环境下进行两类所得税纳税筹划的方法,为企业和职工谋取合法利益,并不断提高税务管理的水平。
Since the enterprise income tax law was enacted in 2008 and the personal allowance for income tax was raised and tax rate changed in 2011,businesses have been placed in a new tax environment because of reforms in these two types of income taxes.They have to pay not only enterprise income tax but also employees＇ salary and labor remuneration and to withhold their individual income tax.Faced with high inflation and taxation,businesses are supposed to evade risks and raise their tax management level by seeking approaches to tax planning of these two types of income taxes in a new tax environment to protect the legal interest of both employees and themselves.
出处
《中华女子学院学报》
2011年第6期111-115,共5页
Journal of China Women＇s University
基金
中华女子学院2009年度科研规划课题"新税制改革对企业税务筹划影响研究"终期研究成果
项目编号:KG09-03004
关键词
税制改革
纳税筹划
税务风险
企业所得税
tax system reform
tax planning
tax risks
enterprise income tax
