The Study Of Tax Planning For Individual Income Tax

Personal income tax is levied on countries in the world a kind of taxes, especially when many economically developed countries, the personal income tax as an important source of revenue for the country’s enormous contribution to revenue. Personal income generated from the development to date, more than 200 years of its history, the country’s tax revenue also occupy a very important position. In this paper, the concept of personal income tax planning as a starting point, first described the principle of tax planning, significance and steps, emphasizing the distinction between personal income tax violations and tax evasion, tax evasion, tax planning for the country lies description, businesses and residents of three the importance of those who have become increasingly prominent, affecting various aspects of economic and social life. Then combine the personal income tax alone explain it in terms of how to tax planning, has reached the national enrichment, personal tax saving purposes, respectively, from the personal income taxpayers, taxed and specific rates as the end result of the study. Distinction between description and non-resident taxpayers resident taxpayer status; eleven specific personal income tax constitutes the object, and which focus on wage and salary income, income from remuneration, individual industrial and commercial households, operating income, royalties income, interest, dividends, bonuses and royalties and proceeds with instructions to focus on the six cases to verify its feasibility; to be taxed at the rate of five division, presented one by one, the rate of conversion will be explained and discussed. Through this study, the current commonly used types of tariff on the line of the consolidated statement, the taxpayers of this article is to give some reference to personal income tax planning recommendations related to planning for the future and I hope to help.