摘要
用人单位有效地为员工进行纳税筹划,使员工收益相对增加,对提高员工工作积极性、协调用人单位与员工之间的关系有重要的作用。本文从应纳税所得额和税率两个税法要素入手,探讨用人单位在不违法和净增效益的前提下为其雇员进行纳税筹划的方法,如合理安排职工福利、拉平工资、年终加薪、劳动分红等。
The effective tax planning by employing units makes employees＇ income relatively increase, which plays an important role to improve employees ＇ motivation and coordinate the relationship between employing units and staff. From the two factors of the amount of money of tax income and tax rate, this article discusses methods that employing unit makes tax planning for the staff under the premise of law permission and net-increased benefit such as the reasonable arrangements of welfare, annual salary, year end salary increase and labor bonus.
出处
《长春大学学报》
2013年第1期14-16,21,共4页
Journal of Changchun University
关键词
应纳税所得额
税率
超额累进税率
应纳税额
纳税筹划
amount of money of tax income
tax rate
excess progressive rate
tax payable
tax planning
