Company Staff's Research Of Individual Income Tax

The paper is based on the actual situation of production and operation of M company. In M company, there are many kinds of taxes on the personal income tax as the starting point, the income in personal income tax, labor income, interest dividend income, other income and other tax laws and regulations in the express provisions of the income of the project to compare the tax planning and tax planning before the individual, the actual disposable income of workers in the obvious changes. By personal income tax planning, we make the company's disposable income increase, different income levels of balanced tax, the enthusiasm of company to strengthen the objectives of M company's current salary and salary system. Finally,we hope that the conclusion of this paper will be used for similar cases.The first part of the thesis is the research background and significance. Tax planning is particularly important. The second part is the analysis of the relevant theories of tax planning. The third part is the analysis of the current situation of the case object M company and its problem. The fourth part is plan design, through the current situation and the existence of such as wage distribution is not balanced,different levels of staff. For the above issues on the different income levels of staff division, payroll payments to re-adjust the specific implementation of the program,Finally, we concluded that: the enterprise point of view of the implementation of the personal income tax planning to optimize the company's pay system, whether to encourage employees to work enthusiasm, stable enterprise staff structure, enhance the cohesion of company and have a far-reaching impact.