Research On Planning Of Teachers' Salary Income Tax In H University Under The New Individual Income Tax Law

Individual income tax is a kind of tax that is widely collected in all countries around the world.It is an important source of financial income in our country.The implementation of the new individual income tax law is an important revolution from classified income tax to comprehensive income tax in our country.The change of tax method brings new problems to individual tax planning.In the 21 st century,the research on tax planning for individual income tax entered a stage of rapid development,and the significance of tax planning was further emphasized.At the same time,with the increase of college teachers' income diversity,the tax process becomes more and more complicated.There are differences of tax burden under the same income level.This makes that the personal income tax planning of college teachers becomes one of the hot topics in research.Therefore,it is of great significance to study on the tax collection scheme for university teachers and reduce their outflow of funds within the limits of the law based on the new individual income tax law.Firstly,this paper analyzes the background and significance of the research,and list the status of research of tax planning,individual income tax planning,individual income tax planning about university teachers at home and abroad.Then,the paper expounds the related basic concepts,principles,theoretical foundations and analyzes the necessity of individual income tax planning.Secondly,research on the changes of the new individual income tax law from the tax items,tax rate,taxable income,and other aspects.Analyze the influence of the changes on the design of tax planning through comparing the differences of the old and new individual income tax laws.Thirdly,this paper analyzes the current salary management,individual income tax withhold and remit in H University,and find the space and key points for tax planning by the way in which teachers are paid and paid in H Universities.Then,design tax plans for different sources of income from the two aspects of reward performance and annual salary based on the new individual income tax law.In tax planning on reward performance,taking the salary of a teacher in 2018 for example,and compare the planning scheme Before and after the new individual tax law.Propose new planning thought and prove the efficiency and operability of the tax planning.In tax planning on annual salary,dividing annual salary into base salary and performance salary,and summarize the method of finding the "Golden Divide Point" of the annual base salary and annual performance salary.Finally,draw some general conclusions after researching on individual income tax planning for teachers of H University.Some feasible management suggestions are put forward from the national level,university level and teacher level.