个人所得税税务筹划.doc

吉林工程技术师范学院及相应的章节题目单位代码: 10204 技术师范学院工商管理学院毕业论文学生姓名: 指导教师: 专业: 班级: 学号: 论文起止年月: 200 年月至 200 年月吉林工程技术师范学院及相应的章节题目个人所得税税务筹划 Personal e tax planning 指导教师: 职称: 专业名称: 答辩时间: 答辩委员会主席: 毕业论文评阅人: 年月吉林工程技术师范学院及相应的章节题目摘要都说死亡和税收是人类不可避免的两件事情, 人类社会自从有了国家,便产生了税收,自古以来,人类便有规避税收的朦胧意识。伴随着国内经济全球化,越来越多的个人成为个人所得税的纳税义务人, 这也就使得个人所得税筹划引起了人们的重视, 那么如何对个人进行合理的纳税筹划就显得尤为重要。本文以此背景出发展开讨论, 具体介绍我国个人所得税的产生发展, 纳税筹划的基本原理, 主要针各种实际的涉税项目筹划思路与方法, 给出了一些应用的案例, 并重点介绍了个人工资薪金所得和劳务报酬所得的税务筹划。关键字:个人所得税; 税务筹划;纳税义务人; 税目吉林工程技术师范学院及相应的章节题目 Ab s t r a c t Said the hu man death and taxes are two things inevitable, human society with the introduction of sate, will generate tax revenues , since ancient times. 吉林工程技术师范学院及相应的章节题目目录前言······································································· 1 第一章个人所得税概述················································ 2 个人所得税的概述············································· 2 个人所得税的建立与发展······························· 2 我国个人所得税发展历程······························· 3 我国个人所得税的职能······································ 3 财政职能···················································· 3 社会职能···················································· 4 经济职能···················································· 4 我国个人所得税税制简介··································· 4 纳税人······················································· 5 征税模式···················································· 5 税率·························································· 5 费用扣除···················································· 5 减免税······················································· 6 征收方式···················································· 6 第二章税收筹划的基本原理············································ 7 税收筹划的概念··············································· 7 税收筹划的界定················································ 7 税收筹划的原则··············································· 8 法律原则···················································· 8 事前筹划原则·