榫欐簮鏈熷垔缃?/p>
http://www.qikan.com.cn
娴呰皥涓汉鎵�寰楃◣鐨勭鍒掓妧宸?/p>
浣滆�咃細璐捐禑
鏉ユ簮锛氥�婁环鍊煎伐绋嬨�?/p>
2012
骞寸
03
鏈?/p>
鎽樿锛?/p>
涓汉鎵�寰楃◣鐨勫緛鏀跺湪鐜板湪绀句細澶囧彈鍏虫敞锛屾湰鏂囦互鎴戝浗鐜拌鐨勪釜浜烘墍寰楃◣娉?/p>
瑙勪负渚濇嵁锛屼粠涓汉鎵�寰楃◣绛瑰垝鐨勬�濊矾鍑哄彂锛屼粙缁嶄簡涓や釜缁忓吀鐨勪釜浜烘墍寰楃◣绛瑰垝妗堜緥锛屽笇鏈?/p>
閫氳繃鏈枃鍙互璁╄鑰呭湪灞ヨ鑷韩搴斿敖绾崇◣涔夊姟鐨勫悓鏃讹紝鍙堣兘鐢ㄥ悎鐞嗗悎娉曠殑绛瑰垝鎵嬫鏉ョ淮鎶?/p>
鑷韩鏉冪泭銆?/p>
Abstract:
The
collection
of
individual
income
tax
receives
much
concern
from the whole society. Based on the current individual income tax law, the paper
illustrates
the
individual
income
tax
planning
by
two
typical
cases,
hoping
to
make
people
understand
and
comply
with
duty
to
pay
taxes,
and
safeguard
individual rights by using reasonable planning.
鍏抽敭璇嶏細
涓汉鎵�寰楃◣锛涚撼绋庯紱绛瑰垝
Key words: individual income tax
锛?/p>
pay tax
锛?/p>
planning
涓浘鍒嗙被鍙凤細
F810.42
鏂囩尞鏍囪瘑鐮侊細
A
鏂囩珷缂栧彿锛?/p>
1006-4311
锛?/p>
2012
锛?/p>
03-0128-
01