Research On Tax Planning Of Individual Income Tax For Senior Management Of Enterprise

Tax rate reduction and raising the threshold are the hot topics of individual income tax reform in recent years,reflecting the current high individual income tax rate and tax burden.Senior management of enterprises are clamoring for tax law reform from the perspective of retaining talents.There are also some companies and individuals who have made taxation and planning arrangements for senior management in diverse ways.This article starts with helping enterprises and senior managers to reduce taxes.According to the characteristics of the crowd of senior management,there are targeted plans for the formulation of some tax plans and the exploration of legal compliance and feasibility issues in the process.At the same time,this paper also studies and compares the individual income tax system and anti-avoidance mechanism in different countries and regions from the aspect of tax legislation and tax collection and administration,proposes future legislative proposals and proposals for management in light of China's national conditions,and provides personal suggestions.In the study of feasible methods for planning individual senior Management tax,this article uses XN company as an empirical case,proposes different solutions for distinct types of senior managements of the company,and discusses the scope and limitations of various programs to reveal the current tax legislation and regulations.Also,revealing the method and space that can be planned under the live environment.The various taxation methods and tax-saving effects studied in this paper are closely related to the specific conditions.Detailed analysis is required on specific issues and cannot be directly applied to each enterprise and individual.