Research On The Employee Salary Tax Planning Of Enterprise A Under The New Personal Income Tax System

Since the 21st century,the rapid economic development has led to the continuous improvement of people's income per capita in China.The Nineteenth National Congress of the Party pointed out that the main contradictions in the development process of our country have been transformed from the contradiction between the growing material and cultural needs of the people and the backward social production into the contradiction between the growing needs of the people for a better life and the unlanced and inadequate development.In order to narrow the gap between the rich and the poor in different regions and industries futher,China implemented a new personal income tax in 2019.Some domestic enterprises therefore developed their salary tax planning to protect the interests of employees better.Based on the new personal income tax policies and regulations,this paper took enterprises A as an example to study the factors influencing its tax planning and the design of planning scheme,and hope that results can promote the better and faster development of enterprises A.This paper included six parts.The first part was introduction,which briefly explained the research background and significance,domestic and foreign study status,research content and methods,and the innovation and deficiency of this paper,which laid the foundation for the research.The second part analyzed the basic theory of employee salary tax planning,focusing on its concept,principles,related theories and common technical and legal basis.The third part introduced the content change of the new personal tax and it influence on the employee's salary planning which emphasized the impact of the changes in terms of collection mode,payer's duty,tax rate tax object.The fourth part mainly analyzed the salary plan and personal income tax payment of employees in enterprises A.After a brief introduce of enterprises A,this part gave a comprehensive introduction to the personal income tax payment and planning of existing employees in the enterprises,and analyzed the salary tax planning space of employees.The fifth proposed a salary tax planning scheme for the company under the individual income new tax system.It designed the implementation procedure of the scheme,then detailedly introduced the procedure and formulated the guarantee measures.After that,this part elaborated the concrete implementation plan of and its effect for the enterprise.The sixth part was conclusion and prospect,which summarized the content of the research,and include universal through the example of enterprise A,and put forward suggestions to the enterprise payment tax planning.