外文中英文翻译—浅析新时期个人所得税纳税筹划.doc

Superficial analysis of the design of new ear personal income tax 浅析新时期个人所得税纳税筹划 系（ 部 经济管理系 专 业 班 级 学 号 姓 名 指导教师 2014年6月uperficial analysis of the design of new ear personal income tax By Jody Blazek Abstract With Chinas economic development, personal income increased dramatically, followed by personal income tax burden will increase significantly. Personal income tax planning it caused widespread concern. So the premise of how the tax law, through planning, reduce the tax burden, the article introduced in detail the significance of personal income tax planning and the necessity, personal income tax planning major tax-related items. Keywords: Individual income tax; tax planning; significance; necessity; major tax-related items With the economy growing, gradually raise the living standards of our people, the sources and forms of personal income are becoming increasingly diverse, more and more people become personal income taxpayers. Accordingly, revenue from personal income tax in the proportion also showed a rising trend year by year, to maintain the vital interests of the perspective of reducing the tax burden, personal income tax planning more and more taxpayers are highly valued. So how to make the taxpayers under the premise of not against the law, reduce the tax burden as much as possible, to gain maximum benefit has become an important research content, the personal income tax planning has become increasingly important. The significance of personal income tax planning and the necessity Many taxpayers from the past secretly or unconsciously adopt various methods to reduce their tax burden, development of active tax planning through to reduce the tax burden. However, in some tax planning ideas and knowledge are often opportunistic together. At the same time some people puzzled: Tax Planning in the premise is not illegal, but the plan itself is no