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                          学术堂专业论文学习平台您当前的位置:学术堂 > 经济学论文 > 财政税收论文

                          新税法下的劳务报酬所得纳税筹划分析

                          时间:2018-12-20 来源:未知 作者:依依 本文字数:3547字

                            摘要:全国人大常委会于2018年8月31日批准通过了新的个税修订草案, 其中新个税法的部分内容也于10月1日开始正式施行, 此次修订主要包括了个税起征点由3500元提高到5000元、对部分收入来源合并征税和调整中低档税率对应收入级距利好低收入群体以及增加专项附加扣除等内容, 这次修改将大大减轻个人尤其是低收入群体的税收负担, 对于收入分配状况的改善将会起到很大的促进作用。但是在新的税法修订案之下, 劳务报酬所得的纳税筹划会有所变动, 本文主要阐述了目前我国个人所得税的改革现状和劳动报酬所得的基本情况, 并对劳动报酬所得的纳税筹划进行了分析, 以期能对新税法下的劳务报酬所得的纳税筹划有一定帮助。

                            关键词星云棋牌官网下载新税法,劳务报酬所得,纳税筹划,个人所得税

                          税法论文

                            一、目前我国个人所得税的改革现状

                          星云棋牌官网下载   MUQIAN, WOGUODEXIANXINGGERENSUODESHUIJIBENGUIFANSHIZAI1980NIAN9YUE10YUEDIWUJIEQUANGUORENMINDAIBIAODAHUIDISANCIHUIYISHANGSUOZHIDINGDE, JINGGUOLEQIANHOUGONGLIUCIDEXIUGAI, SHIYONGDEZESHIZAIDISHIYIJIEQUANGUORENMINDAIBIAODAHUICHANGWUWEIYUANHUIDIERSHIYICIHUIYISHANGXIUGAITONGGUO, BINGYU2011NIAN9YUE1RIQIZHENGSHISHIXINGDEGERENSUODESHUIFA。DANSUIZHEJINGJIDEFAZHANHESHIDAIDEJINBU, YIJINGSANSHIBANIANMEIYOUDUIGERENSUODESHUILAOWUBAOCHOUSUODEJIANCHUFEIYONGBIAOZHUNHESHUILVZUOCHUDIAOZHENGDEGERENSUODESHUIFAXIANRANYIBUNENGYUSHIDAIXIANGSHIYING, BINGBUNENGZHENZHENGFAHUIHAOGONGPINGSHUIFUHEGAISHANMINSHENGDENGZUOYONG, YINCIXUYAOJIEHEDANGXIADESHIJIQINGKUANGDUIMOUXIEFANGMIANZUOCHUDIAOZHENG。ZISHIJIUDATICHUYAOSHENHUASHUISHOUZHIDUGAIGEZHIHOU, ZAI2018NIANDISHISANJIEQUANGUODARENCHANGWUWEIYUANHUIDISANCIHUIYISHANGYOUDUI《ZHONGHUARENMINGONGHEGUOGERENSUODESHUIFAXIUZHENGAN (CAOAN) 》JINXINGLEDIQICIDEXIUZHENG, WOGUOZIKAISHIZHENGSHOUGERENSUODESHUIYILAIDOUYIZHICAIYONGDESHISHUISHOUZHIDUXIAOLVGAOJIZHENGSHOUGUANLICHENGBENDIDEFENLEISUODESHUIZHI, ZAIZHEIZHONGZHIDUXIADEGONGPINGHEGONGZHENGJIUDADAZHEKOULE。ZHENGCEXIUZHENGDEMUDEJIUSHIWEILEJIANGDISHUISHOU, ERZHEICIDESHUIZHIGAIGEJIANGHUIZAIHENDACHENGDUSHANGZUODAOJIANGDISHUIFUHEYOUHUASHUIZHI, SHINASHUIRENNENGZHENZHENGCANYUDAOGERENSUODESHUIDEJIAONAGUOCHENGZHONG。

                          星云棋牌官网下载   WOGUODEGERENSUODESHUIFAJISHINIANLAIJINGGUOLEDUOCIDEXIUGAIHEDIAOZHENG, BAOKUOXIUGAIMIANZHENGE、LIXIZHENGSHUIDENGDANXIANGDESHIXIANG。CICIDEGERENSUODESHUIGAIGEYIFENLEIHEZOUXIANGZONGHEXIANGJIEHEDEXINSHUISHOUTIZHIWEIMUBIAO, BAGERENSUODESHUIDEQIZHENGDIANTIGAODAOLEMEIYUE5000YUAN, BAYUANLAIDETEXUQUANSHIYONG、LAOWUBAOCHOU、GAOCHOUSUODEHEGONGZIXINJINSIXIANGLAODONGXINGSUODENARULEZONGHEZHENGSHOUDEFANWEIZHINEI, XIANGJIAOYIWANGDEGECISHUIZHIGAIGELAISHUODAYOUBUTONG。ZHEICIDESHUIZHIGAIGECONGZHENGTISHANGDUISHUILVJIEGOUJINXINGLEYOUHUAHEDIAOZHENG, NASHUIRENXUYAOBAQUANNIANDEGEXIANGSHOURUHUIZONGZHIHOUJINXINGJIAOSHUI, BINGQIEHAISHELIBINGZENGJIALEZHUANXIANGFUJIAKOUCHUHEFANBISHUITIAOKUAN。MUQIAN, ZAIHENDUODAXINGDERENCAIZHAOPINHUIZHISHANG, DANYIDESHENFENHEZHIYEYIJINGSHAONENGMANZUGELEIRENCAIDEXUYAO, YUELAIYUEDUODERENHUIXUANZEJUYOUDUOZHONGSHENFENHEDUOZHONGZHIYEDEDUOYUANSHENGHUO, ZHEIQIZHONGDEDABUFENSHOURULAIYUANKENENGJUNSHULAOWUBAOCHOUSUODE。

                            二、对劳务报酬所得的概述

                            LAOWUBAOCHOUSUODESHIZHIMOURENDULICONGSHIMOUXIANGGONGZUODANYUGUYONGDANWEIBUCUNZAIGUYONGGUANXIDEGEXIANGLAOWUSUODE, DANZAIXIANSHISHENGHUOZHONG, HENDUORENDESHOURUDOULAIZIYULAOWUBAOCHOUSUODEHEGONGZIXINJINSUODEDENGDUOGEBUFEN, ZHEILIANGZHONGSHOURULAIYUANHENRONGYIBEIHUNWEIYITAN。LIANGZHEZAIBENZHISHANGDEQUBIEJIUZAIYUGUYONGGUANXI, JUYOUGUYONGYUBEIGUYONGGUANXIDEBIRUGONGSIDUIXIAOSHOUBUMENMOUGUYUANDEYEJIJINXINGLEJIANGLI, ZHEIJIUYAOANZHAO“GONGZIXINJINSUODE”JINXINGGERENSUODESHUIDEZHENGSHOU, ERXIANGFANRUOMEIYOUGUYONGYUBEIGUYONGDEGUANXI, BIRUMOURENZAIGONGSIRENZHIDANTONGSHIDANRENQITAGONGSIDEDONGSHISUOHUODEDEDONGSHIFEI, ZEYINGDANGANZHAO“LAOWUBAOCHOUSUODE”LAIJINXINGGERENSUODESHUIDEZHENGSHOU。

                            WOGUOSHUIFAGUIDINGZI2018NIAN10YUE1RIHOUNASHUIRENSUOQUDEDEGONGZI、XINJINSUODE, YIMEIYUE5000YUANWEIGERENSUODESHUIDEQIZHENGDIANTONGYIZHIXING, ERSHUILVYIRANWEIQIJICHAOELEIJINSHUILVDE3-45%, ERLAOWUBAOCHOUSUODEZESHIYONG20%BILISHUILV, ZAIYICIXINGSHOURUJIGAODEQINGKUANGXIA (YINGJIAOSHUIJINEGAOYU20000YUAN) ZECAIQUJIACHENGZHENGSHOUDEBANFA。JIANDANLAISHUO, GERENMEICIDEYINGJIAOSHUIJINERUODIYU20000YUAN, XIANGYINGSHUILVZEWEI20%, RUOGERENMEICIDEYINGJIAOSHUIJINECHAOGUOLE20000YUANDANBUGAOYU50000YUAN, ZEXIANGYINGSHUILVWEI30%, RUGUOGERENMEICIDEYINGJIAOSHUIJINECHAOGUOLE50000YUAN, XIANGYINGSHUILVZEWEI40%。JIULAOWUBAOCHOUSUODEDETESHUXINGZHIERYAN, YINDANWEIYULAODONGZHEZHIJIANFEIGUYONGGUANXIDETESHUXING, LAOWUBAOCHOUSUODEDENASHUISHIJIJUYOUXIANGDANGDADELINGHUOXING。ZAINASHUIRENSUODELAOWUBAOCHOUSHIYICIXINGSHOURUDEQINGXINGXIA, ZEYIQUDEDEBENCISHOURUJINEWEIYINGJIAOSHUIDEJINE;ERRUGUONASHUIRENSUODEDELAODONGBAOCHOUSHUYUTONGYISHIXIANGLIANXUDUOCIQUDEXIANGYINGSHOURUDE, ZEYAOYIYIGEYUENEISUOQUDEDESHOURUWEIBENYUEDEYINGJIAOSHUIJINE。

                            三、对新税法下劳务报酬所得的纳税筹划分析

                          星云棋牌官网下载   LAOWUBAOCHOUSUODEYUGONGZIXINJINSUODEDEZHENGSHUIFANWEIXIANGBISHIGENGWEIFUZAHEGUANGFANDE, ZHUYAOBAOHANBIAOYAN、SHEJI、ZIXUN、FANYI、JIANGXUE、SHUHUA、GUANGGAO、DAIBANFUWUDENGDUOZHONGLAOWUXIANGMU, ERQIELAOWUBAOCHOUSUODESHEJIDESHISHENGHUODEFANGFANGMIANMIAN, ZHEIQIZHONGDEFUZAXINGHELINGHUOXINGKEWEIBUYANERYU。ERZIGAIGEKAIFANGYILAI, WOGUOJUMINDESHENGHUOSHUIPINGZHENGZAIYIBUBUBUDUANTIGAO, TEBIESHIZAIBEIJING、SHANGHAI、GUANGZHOU、SHENZHENZHEIYANGDEDACHENGSHIZHONG, LAOWUBAOCHOUSUODEDENASHUICHOUHUAZHUJIANCHENGWEIGAOSHOURURENQUNPUBIANGUANZHUDEWENTI。ZAIDANGQIANZHEIYANGDESHIDAIBEIJINGZHIXIA, JIANQINGNASHUIRENDEJINGJIFUDAN、BAOZHENGSHUIFUDEGONGPING, JISHIGUANGDANASHUIRENDEJIBENQUANLI, GENGSHIGUANGDANASHUIRENGONGTONGDELIYISUQIU。YOUQIANMIANSUOTIDAODELAOWUBAOCHOUSUODEXIANGGUANNEIRONGKEYIZHIDAO:ZAINASHUIRENSUODELAOWUBAOCHOUSHIYICIXINGSHOURUDEQINGXINGXIA, ZEYIQUDEDEBENCISHOURUJINEWEIYINGJIAOSHUIDEJINE;ERRUGUONASHUIRENSUODEDELAODONGBAOCHOUSHUYUTONGYISHIXIANGLIANXUDUOCIQUDEXIANGYINGSHOURUDE, ZEYAOYIYIGEYUENEISUOQUDEDESHOURUWEIBENYUEDEYINGJIAOSHUIJINE。XIAMIAN, WOMENLAIKANLIANGGEANLI:

                            ANLIYI:JIASHEZHANGMOUYU2018NIAN6YUEFENZAIMOUGONGSIGONGZUO, QUDELEYIXIAJIXIANGLAOWUBAOCHOU:DIYIXIANGSHIZHANGMOUDUIGAIGONGSIQUANTIYUANGONGKAIZHANXIANGGUANPEIXUNSUOHUODEDELAOWUSHOURU, ZHEIXIANGLAOWUSHOURUWEIPEIXUNWANCHENGHOUYICIXINGQUDE, GONGJI30000YUAN;DIERXIANGSHIZHANGMOUWEIGAIGONGSIZIYOUWANGZHANTIGONGSHEJIFUWUSUOQUDEDEYICIXINGSHOURU, GONGJI20000YUAN;DISANXIANGSHIZHANGMOUWEIGAIGONGSIFANYILEMOUYIGUOWAIZHEZUO, ZAIFANYIGONGZUOWANCHENGZHIHOUZAICIQUDEYICIXINGSHOURU5000YUAN。WOMENXIANLAIKANDIYIZHONGJISUANFANGFA:ANLIYIZHONGDEZHANGMOU, ZAI2018NIAN6YUEFENWEIMOUGONGSIQIANHOUTIGONGLE3XIANGGERENLAOWU, GENJUQIANMIANGUANYULAOWUBAOCHOUSUODEDEXIANGGUANXUSHU, ZHEI3XIANGLAOWUSHUYUTONGYISHIXIANGLIANXUDUOCIQUDEDELAOWUSHOURU, GENJUGERENSUODESHUIXIANGGUANFALVGUIDING, ZAIGERENSUODESHUIDEJISUANSHIYINGBAYIGEYUENEISUOQUDEDELAOWUSHOURUZUOWEIYICIQUEDINGYINGJIAOSHUIJINE, ZE:ZHANGMOU2018NIAN6YUEDEYINGJIAONASUODESHUIE= (30000+20000+5000) × (1-20%) ×30%-2000=11200 (YUAN) , SHUIFULVZEWEI[ (11200/55000) ×100%]×20.36%。WOMENZAILAIKANDIERZHONGJISUANFANGFA:WOMENBAZHANGMOU2018NIAN6YUEFENDELAOWUSHOURUJINXINGFENXIANGJISUAN, NEIMEZHANGMOUWEIMOUGONGSITIGONGDELAOWUZESHUFEITONGYISHIXIANGDELIANXUXINGLAOWU, FENBIEWEIPEIXUNFUWU、SHEJIFUWUHEFANYIFUWUSUOQUDEDEYICIXINGSHOURU, GENJUGERENSUODESHUIXIANGGUANFALVGUIDING, ZAIGERENSUODESHUIJISUANSHI, ZEYINGGAIYIQUDEDEGAICISHOURUWEIYICIQUEDINGYINGJIAOSHUIJINE, ZE:ZHANGMOU2018NIAN6YUEDEYINGJIAONASUODESHUIE=[30000× (1-20%) -2000]+[20000× (1-20%) ×20%]+[5000× (1-20%) ×20%]=9200 (YUAN) , SHUIFULVZEWEI[ (9200/55000) ×100%]×16.73%。CONGYISHANGBUTONGDELIANGZHONGJISUANFANGFALAIKAN, ANZHAOTIGONGLAOWUSUOSHUDEXIANGMUBUTONGLAIJINXINGYINGJIAONAJINEJISUANDEHUA, ZHANGMOUZAI2018NIAN6YUEKEJIANQINGSHUIFU11200-9200=2000 (YUAN) , LAOWUBAOCHOUSUODEZAIXIANSHISHENGHUOZHONGJUYOUXIANGDANGDADELINGHUOXING, SHOURUGAOSHIJIAONAGAOEDEGERENSUODESHUIERSHOURUDISHIJIAONAJIAOSHAODEGERENSUODESHUIDEXIANXIANGYESHIYOUFASHENG。YINCI, BIMIANCAIYONGGENGGAOSHUILVLAIJISUANGERENSUODESHUI, NENGGOUCONGGENYUANSHANGJIANSHAOYINGJIAONASUODESHUIDESHUIE。

                          星云棋牌官网下载   ANLIER:JIASHELIUMOUZAI2018NIAN9YUETONGMOUGONGSIQIANDINGLEYIFENLAOWUHETONG, HETONGSHANGZHUMINGLIUMOUWEIGONGSITIGONGDEJINSHISHENJIZIXUNFUWU, GONGSIHUIZAINIANDIZHIFUJILIUMOUYINIANDELAOWUBAOCHOUGONG84000YUAN。HAISHIYIYANG, WOMENXIANLAIKANDIYIZHONGJISUANFANGFA:GONGSIYICIXINGZHIFUJILIUMOU84000YUANLAOWUBAOCHOU, NEIMELIUMOUDEYINGNASHUISUODEEWEI84000× (1-20%) =67200 (YUAN) , JIASHEWOMENBUJINXINGNASHUICHOUHUA, NEIMELIUMOUYINGNASUODESHUIEZESHI67200×40%-7000=19880 (YUAN) , SHUIFULVZEWEI[ (19880/84000) ×100%]×23.67%。TONGYANG, WOMENZAILAIKANDIERZHONGJISUANFANGFA:RUGUOZAIQIANDINGHETONGSHILIUMOUYUGONGSIXIESHANG, JIANG84000YUANDELAOWUBAOCHOUFENWEI12FENANYUEZHIFUDEHUA, ZELIUMOUMEIGEYUEDEYINGNASHUISUODEEWEI7000× (1-20%) ×20%=1120 (YUAN) , QUANNIANZEWEI1120×12=13440 (YUAN) , SHUIFULVZEWEI[ (13440/84000) ×100%]×16%。

                            WOMENKEYIMINGXIANDIKANDAO, RUOBALIUMOUQUANNIANDELAOWUBAOCHOUFENTANDAOMEIYUE, ZEMEIGEYUEDEYINGNASHUISUODEEWEI5600YUAN, QUANNIANKEYIJIANQINGSHUIFUGONGJI19880-13440=6440 (YUAN) 。YINCI, NASHUIRENYINGGENJUZISHENSHIJIQINGKUANGZUOCHUQUANHENG, JUEDINGSHIFOUYUGUYONGDANWEIQIANDINGLAODONGHETONG, YINWEIZHEIGUANXIDAONASHUIRENDEGERENSUODESHUIJISUANSHIANZHAO“LAOWUBAOCHOUSUODE”HAISHIANZHAO“GONGZI、XINJINSUODE”LAIJISUAN, NASHUIRENCONGZISHENSHIJICHUFA, KEYIYIDINGCHENGDUSHANGJIANQINGZISHENDENASHUIFUDAN。

                            JIEYU

                          星云棋牌官网下载   LAOWUBAOCHOUSUODEHEGONGZIXINJINSUODEZAIXINGZHIHEJISUANFANGSHISHANGDOUHUIYOUYIDINGCHAYI, NASHUIRENZENYANGJIEHEZISHENSHIJIQINGKUANG, TUOSHANQUEDINGZIJIDEGEXIANGSHOURUXINGSHI, SHINASHUIRENZAISHUIFAGAIGELANGCHAOZHONGJIANQINGZISHENSHUIFUDEYIZHONGFANGFA。GESHUIFADEDIQICIXIUZHENGJINGXINGRENMENYAOTIGAONASHUIYISHI, WOGUODEGESHUIZHENGYOUCHUANTONGSHUIZHIXIANGGENGYOUYIYIDEXIANDAISHUIZHIZHUANBIAN, JIANGHUIDUISHOURUFENPEIDEHELIYOUXUHESHEHUIDEGONGNENGGONGPINGZHENGYIYOUHENTUIDONGZUOYONG。

                            参考文献
                            [1]陈瑜, 谷芝杰, 向红.浅谈劳务报酬所得中税收筹划问题[J].农村经济与科技, 2018 (19)
                            [2]齐乐.劳务报酬所得中的个人所得税筹划探究[J].冶金财会, 2018 (05)
                          星云棋牌官网下载   [3]谷习乐.新税法背景下的员工工资薪酬发放税务筹划分析[J].纳税, 2018 (04)

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