對年終獎個人所得稅的籌劃研究


摘要：年終獎是一個財政年度結(jié)束時，以督促及改進(jìn)工作為宗旨，以員工的工作成績?yōu)橐罁?jù)，發(fā)放的獎金。個人所得稅是所有稅種中跟每個關(guān)系最為密切的稅種。近年來，有關(guān)個人所得稅的話題成了人們討論最激烈的稅收話題之一。目前繳納個人所得稅的主體是社會工薪階層，而富人階層繳納的個人所得稅卻很少，這是一種嚴(yán)重的社會不公現(xiàn)象。針對年終獎發(fā)放的個人所得稅問題，有關(guān)科研工作者有過多方面的研究，取得了一定成果。本文從納稅籌劃的角度出發(fā)，通過對國家稅務(wù)總局《關(guān)于調(diào)整個人取得全年一次性獎金等計算征收個人所得稅方法問題的通知》( 國稅發(fā)[2005]9 號) 規(guī)定的分析，陳述了現(xiàn)行年終獎個人所得稅規(guī)定的制度缺陷即獎金臨界點(diǎn)附近稅負(fù)變化不同和不同的獎金發(fā)放方式會導(dǎo)致稅收負(fù)擔(dān)不平衡。提出了相應(yīng)的籌劃辦法即規(guī)避納稅禁區(qū)以及企業(yè)選擇發(fā)放的最優(yōu)方案。旨在體現(xiàn)稅法的理念：調(diào)節(jié)收入，縮小人們收入之間的差距。同時保護(hù)億萬工薪階層的切身利益。

關(guān)鍵詞：年終獎；個人所得稅；籌劃

 
Planning and Research on the year-end award of the personal income tax
Abstract: The award of the whole year at the end of a fiscal year to supervise and improve our work for the purpose to staff performance based bonus payments. All taxes in personal income tax is most closely with each of the taxes. In recent years, it has become a topic of personal income tax topics to discuss one of the most intense. The current individual income tax is the main working-class society, while personal income tax paid by the rich class is small, this is a serious social injustice. Awards for the year-end issue of payment of personal income tax, the researchers have too much research, has made some achievements. This article from tax planning point of view, through the State Administration of Taxation "on the adjustment of one-time bonuses and other personal Qude annual individual income tax calculation methods of the notice" (Guo Shui Fa [2005] 9) under analysis, statement of current year-end Awards under personal income tax system defects that tax changes near the critical point bonus in different ways and different bonuses will lead to imbalance in the tax burden. Puts forward planning approach that is restricted to avoid tax and enterprise select the optimal payment scheme. Designed to reflect the concept of tax law: regulating income, reducing the gap between people's income. While protecting the vital interests of hundreds of millions of working-class.
    Key words: award of the whole year ; personal income tax; planning