Research On The Tax Planning Of Individual Income Tax In China

Statistical data show that,in 1999 China’s personal income tax total income was41.366 billion yuan,the proportion of the total tax revenue of about 3.9%,in 2015China’s personal income tax total revenue was 861.727 billion yuan,accounting for the proportion of the total tax revenue of about 6.9%.Personal income tax is an important factor affecting personal income,how to take into account the interests of the government and residents,and effectively improve the disposable income of residents should be an important issue.This thesis by the means of documentary research,case analysis,inductive analysis and other methods,take the tax planning case as the research object,through the classic case analysis,this thesis puts forward the personal income tax planning skills and the risk of the planning process.The study found that:the reasonable transformation of salaries income and labor remuneration,as well as the calculation of labor remuneration and the number of payment planning can bring revenue planning for individuals under certain conditions.Individual industrial and commercial households through different means of financing,different ways of production management,and change the existing production and operation income form method can bring tax revenue.This thesis also studies the gamimg process and behavioral explanation of tax collection under the condition of complete information,and in complete information,trying to use game theory to study the rational and irrational behavior of the taxpayer’s tax planning,and discuss the benefits and risks of the taxpayer’s tax planning.At the end of this thesis,inview of the problems in our country’s personal income tax planning,we put forward our own policy recommendations.