摘要
针对实行的七级超额累进个人所得税税率,通过实例分析比较了几种薪酬分配方式,结论是:(1)奖金如果按照每月发放则税负最重,而在年中跟年末两次发放及年终一次性发放两种方式的税负则较轻;(2)可以通过合理分配奖金尽可能降低年终一次性奖金的适用税率;(3)在年终奖的适用的税率高于月收入使用税率的情况下,将年终奖金分出部分作为月奖发放,降低年终奖的适用税率,同时使月收入适用的税率保持不变,可以降低税负。
For the implementation of the seven progressive personal income tax rates, through analysis and comparison of several examples of salary distribution, we got the following conclusions ： （ 1 ） If the bonus is paid out every month in accordance with the heaviest tax burden, but with the end of the two- time year-end payment and payment of the tax burden in two ways is the light; （2） Enterprises can minimize the rational allocation of bonus applicable tax year-end of a one-time bonus ; （ 3 ） In the case of using the tax rate is higher than the monthly income tax rate applicable to the year-end awards, it will allocate part of a year-end bonus payment to the Month Award, reducing the applicable rate of the year award. While the monthly income of the applicable tax rate remains unchanged, the tax burden can be reduced.
出处
《重庆理工大学学报（社会科学）》
CAS
2013年第12期23-26,共4页
Journal of Chongqing University of Technology（Social Science）
关键词
薪酬制度
个人所得税
税收筹划
salary system
individual income tax
tax planning
作者简介
作者简介：朱火弟（1965一），湖北武穴人，管理学博士，高级工程师，经济学教授，研究方向：人力资源开发与管理。
