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在个人财务管理中,税务筹划是极其重要的基础性环节。除了企业主、个体经营者会涉及企业税收外,普通居民最首要的税收是个人所得税。2011年9月1日颁布的《中华人民共和国个人所得税法实施条例》,降低了中低收入阶层的税收负担,调高了高收入阶层的税赋,见附表所示。根据新的个税办法,可以从家庭理财的角度来思考如何减轻税费和递延税费。应纳税额=应纳税所得额×适用税率-速算扣除数=(每月收入额-3500元)×适用税率-速算扣除数
In personal financial management, tax planning is an extremely important foundation. In addition to business owners, self-employed individuals will involve corporate taxes, the most common tax resident income is personal income tax. The Implementation Rules of the Individual Income Tax Law of the People’s Republic of China promulgated on September 1, 2011 have reduced the tax burden on the middle and low income groups and raised the taxes on high-income groups as shown in the attached table. Under the new tax approach, we can think about how to reduce taxes and deferred taxes from the perspective of family finance. Tax payable = taxable income × applicable tax rate - quick deduction = (monthly income -3500 yuan) × applicable tax rate - quick deduction