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Research On Individual Tax Planning For Employee Salaries Of Company

Posted on:2020-01-13Degree:MasterType:Thesis
Country:ChinaCandidate:H Y SongFull Text:PDF
GTID:2569306905451654Subject:Business Administration
Abstract/Summary:
In recent years,China’s tax revenue has grown rapidly.In 2018,the Standing Committee of the National People’s Congress revised the "People’s Republic of China Tax Law" to reduce expenses from 3,500 yuan per month to 60,000 yuan per year,and added six special additional deductions,greatly reducing the tax burden on the majority of taxpayers and increasing personal disposable income.Under the new tax system,how to strengthen the tax administration of enterprises,under the premise of legal compliance,to save the tax burden for individual employees,increase the disposable income of employees can not only increase the enthusiasm of employees,but also have a profound impact on stabilizing employees and enhancing corporate cohesion.This article takes the X company of medical research and development as the entry point,first introduces the background and significance of the research,summarizes the literature research in the fields of tax planning and the latest tax policies,and provides theoretical guidance for the research of this article.Finally,the basic situation and salary distribution of X company are analyzed and planned.By comparing the disposable net income of employees before and after planning,the salary distribution plan is optimized,and the after-tax income of employees is increased,thus improving their work enthusiasm and cohesion to the company.
Keywords/Search Tags:Personal income tax planning, Remuneration scheme, X company
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