Relating to the Personal Income Tax Award Issued by the Tax Planning Analysis
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DOI: 10.23977/GEFHR2020.016
Corresponding Author
Linqi Yan
ABSTRACT
Under the background of the new individual income tax in our country, because of the large annual bonus amount and the tax method is optional, the choice of different conditions on the taxpayers' after-tax income effect is different, so their year-end tax planning has become the focus of the taxpayer, based on this, this article takes the new personal income tax, as the background, first respectively start from the year-end bonus tax method selection, avoid the unreasonable distribution of interval theoretical analysis, and through the actual example to illustrate, hoping to provide valuable reference for taxpayers, on the basis of the reasonable and lawful, to help taxpayers reduce tax pressure and enjoy the dividends of reform.
KEYWORDS
The individual income tax Annual bonus Special additional deduction Tax planning