| 基于企业人工成本对工资薪金税收筹划的探讨 |
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| 引用本文： | 周银丹.基于企业人工成本对工资薪金税收筹划的探讨[J].宁德师专学报(自然科学版),2010,22(1):32-34. |
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| 作者姓名： | 周银丹 |
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| 作者单位： | 宁德师范高等专科学校数学系,福建,宁德352100 |
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| 摘 要： | 现行关于工资薪金的税收筹划,多是从职工的角度将工资薪金在月薪与年终奖之间进行合理划分,以求得全年个人所得税负最小的方案,但是在劳动力买方市场中决定薪金发放的是企业业主,作为＂经济人＂未必一定采用.试从企业人工成本的角度分析企业工资薪金发放的税收筹划.
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| 关 键 词： | 企业 人工成本 工资薪金 税收筹划 |
A view on tax planning of wages and salaries from the point of enterprises' labor cost |
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| ZHOU Yin-dang.A view on tax planning of wages and salaries from the point of enterprises' labor cost[J].Journal of Ningde Teachers College(Natural Science),2010,22(1):32-34. |
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| Authors: | ZHOU Yin-dang |
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| Institution: | Department of Mathematics of Ningde Teachers' College/a>;Ningde Fujian 352100/a>;China |
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| Abstract: | The current tax planning of wages and salaries tends to make a reasonable division between the monthly salary and the year-end bonus to ensure a minimum annual income tax burden on the employees.However,it is not necessarily adopted by the owner of the enterprises,i.e.,the economic being who is also the decision-maker of the payments in the employment market.So the author analyzes the tax planning of wages and salaries from the point of the enterprises' labor cost. |
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| Keywords: | enterprise labor cost wages and salaries tax planning |
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