Author(s)

Wenyuan Chen

Corresponding Author

Wenyuan Chen

ABSTRACT

The so-called colleges payroll tax planning refers to the foundation not in violation of state tax laws, all sorts of clever planning and arrangements are carried out for the college staff to maximize the benefits and reduce the tax fee. College payroll tax planning must adhere to legitimacy, target, and overall principles. College payroll tax planning methods are fully based on Preference Act, the balance wage law, and subsidy law invoice to avoid blind law.

KEYWORDS

Colleges and universities, payroll, tax, planning