随着市场经济的发展和现代企业制度的建立,微观经济主体建立健全成本约束机制的观念深入人心。纳税筹划是在合法的前提下,降低纳税成本,从而实现企业价值最大化,不失为企业节流的重要手段。本文通过案例分析,对不同薪酬、福利方案出现的纳税结果进行比较,来探讨港口企业个人所得税纳税筹划的一些应用技巧。 With the development of the market economy and the establishment of a modern enterprise system, the concept of establishing and perfecting the mechanism of cost constraint by the micro-economic entities enjoys popular support. Tax planning is in the legal premise, lower tax costs, in order to achieve maximum corporate value, after all, an important means of corporate savings. Through case analysis, this paper compares the tax results of different salary and benefits programs to explore some application skills of personal income tax planning in port enterprises.