Research On Tax Planning Of Personal Income Tax Of Employee’s Income In R Company

In order to achieve the goal of increasing the income of employees and mobilizing their enthusiasm,more and more enterprises begin to pay attention to the tax planning of personal income tax.Through the research of the latest implementation of the theories of personal income tax law and tax planning,the author compares the differences between the new and the old personal income tax law,and takes R company as the sample to analyze its existing wage plan and the payment of personal income tax.On the premise of the principle of legality,foresight and effectiveness of tax planning,in the meantime the human resource cost stays the same,This paper established a scheme of tax planning in view of the space of tax planning in the One-Time Annual Bonus,employee housing provident funds,and preferential policy of personal income tax.And after the evaluation for the planning effect,the tax burden of employees at all levels is significantly reduced and the disposable personal income is evidently improved,At the same time,it can maximizing the human resource utility for the management of enterprises.The tax planning methods of personal income tax are various.The tax planning scheme of personal income tax proposed in this paper has replicability for the enterprises which has heavy tax burden,especially its structure is similar to R company.Enterprises should make appropriate tax planning scheme according to their own practical condition to achieve the purpose of tax planning.For the problems that may appear in the planning process,this paper also puts forward some relevant ideas and suggestions.