企业在制定薪酬方案时需要综合考虑当地的经济水平、所在欧亿·体育（中国）有限公司与其他欧亿·体育（中国）有限公司的差 距、企业自身的经济能力、企业未来发展战略、职工的经济贡献等种种因素。目前， 随着经济不断发展，职工薪酬规模不断增加，个人所得税减税筹划越来越成为薪酬方 案需要考虑的重点内容，通过调整薪酬方案内容降低个人所得税税负在降低职工税收 负担，激励员工积极性，提高企业资金利用率，降低企业人力成本，增强企业竞争力 的同时又能更加充分的运用国家制定的各项税收政策，确保所得税财富分配的效率， 使国家的宏观调控更加有效落实。本文在我国个人所得税政策法规的基础上，分析企 业职工薪酬的个人所得税税收筹划的理论依据，通过对职工薪酬的常见组成形式（工 资、奖金、福利等）对各项收入的所得税税收筹划进行系统研究。并选取 HZ 公司薪酬 方案为个案，在分析 HZ 公司薪酬方案现状、在税收筹划方面存在的问题的基础上，对 薪酬方案进行个人所得税税收筹划，在研究中将具体案例、实际数据与相关的政策理 论依据有机结合，进行基于税收筹划的薪酬方案设计，并分析税收筹划的效果，达到 良好的效果。 关键词：工资薪金；个人所得税；税收筹划；税收负担II ABSTRACT In the development of the compensation plan should be considered as the level of the local economy, the industry and other industries, the gap between their own economic capacity, the future development of the enterprise strategy, the economic contribution of various factors such as the workers. At present, with the continuous development of economy, staff salary increase scale, planning has increasingly become the focus of the content needs to consider the compensation plan tax personal income tax, personal income tax to reduce the tax burden on workers decreased by adjusting the compensation scheme, to motivate staff enthusiasm, improve the enterprise funds utilization rate, reduce the manpower cost, enhance the enterprise at the same time the competitiveness of the tax policy can make full use of national income tax, to ensure the efficiency of the distribution of wealth, the country's macro-control implement more effective. Based on the regulations of China's personal income tax policy on the analysis of enterprise employee compensation in the personal income tax tax planning theory, the common form of the employee compensation (wages, bonuses, welfare etc.) on the income tax planning system. And select the salary system of HZ company as a case, based on the analysis of HZ company's compensation scheme status and existing problems in the tax planning on the compensation scheme of personal income tax tax planning, in the research the specific case, the actual data and the theoretical basis of policy combination, design of compensation scheme based on tax planning. And analysis of the effect of tax planning, to achieve good results. Key Words: Salary; Personal income tax; Tax planning; Tax policy; Tax burdenIII 目 录 第一章 绪论.................................................................. 1 1.1 研究的背景和意义............................................................ 1 1.1.1 研究背景................................................................ 1 1.1.2 研究意义................................................................ 1 1.2 国内外研究现状概况.......................................................... 2 1.2.1 国内研究现状概况........................................................ 2 1.2.2 国外研究现状概况........................................................ 3 1.3 研究的思路和方法............................................................ 4 1.3.1 研究思路................................................................ 4 1.3.2 研究方法................................................................ 4 1.4 报告的创新点................................................................ 5 第二章 企业职工薪酬个人所得税税收筹划依据.................................... 6 2.1 税收筹划的相关理论依据 .................................................... 6 2.2 工资薪金个人所得税法律依据 ................................................ 8 2.3 薪酬个人所得税税收筹划的政策依据 .......................................... 9 2.4 个人所得税税收筹划的基本思路 ............................................. 10 第三章 HZ 公司薪酬方案缴税现状和问题 ........................................ 11 3.1 HZ 公司简介............................................................... 11 3.2 HZ 公司现有薪酬方案....................................................... 11 3.3 公司薪酬结构在税收筹划功能上存在的问题 ................................... 11 3.3.1 每月薪酬发放不均衡导致税负过重 ....................................... 11 3.3.2 年终奖金额未避开盲区导致出现“多发少得”的情况 ....................... 12 3.3.3 公积金缴存比例偏低、福利化程度不够导致应税收入较高 ................... 12 3.4 HZ 公司职工对税收筹划的认知度不高认可度较高 ................................ 12 第四章 基于降低税负目的筹划的 HZ 公司薪酬减税方案设计........................ 15 4.1 设计依据 ................................................................. 15IV 4.2 对现有薪酬方案进行个人所得税税收筹划 ..................................... 15 4.2.1 将职工工资收入转化为福利 ............................................. 15 4.2.2 善用税收优惠政策 ..................................................... 16 4.2.3 确认全年一次性奖金个人所得税的临界点有效避开盲区 ..................... 17 4.2.4 根据税负临界点合理分配月度工资、全年一次性奖金金额 ................... 22 4.2.5 采取每月均衡的方案发放月度工资薪金 ................................... 24 4.3 职工薪酬税收筹划注意事项 ................................................. 25 第五章 HZ 公司职工薪酬方案税收筹划的效果 .................................... 26 5.1 税收筹划后职工薪酬的变化 ................................................. 26 5.2 职工薪酬方案税收筹划的效益 ............................................... 30 结 论 ........................................................................ 35