Research On The Tax Planning Of Wage Income In Colleges And Universities

With the continuous development of China's education,college staff general revenue growth,the number of university staff paid to the state of the personal income tax has greatly improved,so the staff of tax planning have attracted more and more attention to the staff,in the premise of not violating the tax laws and regulations,the use of planning the method of scientific,reasonable tax,reduce the burden of teaching staff in Colleges and universities,has become a priority of many experts and scholars.Compared with foreign research for tax planning started earlier,China started late,but both at home and abroad have recognized the importance of tax planning,it provides an important reference for the establishment of the theory research;then,introduces the theory of related tax planning,so as to better carry out the teaching research staff salary offer scientific basis;on this basis,according to the different working types introduces tax planning method,and verified by calculation;the final list of H university financial department staff payroll tax withholding case,analyzes the shortcomings of the school finance staff salary withholding income tax exists,and the program has obvious effect of saving tax tax planning.