您的位置:首页  > 论文页面

个人所得税纳税筹划中的基本结论及其在薪酬管理中的应用

发表时间:2015-07-15  浏览量:1589  下载量:493
全部作者: 蒋剑军
作者单位: 铜陵学院数学与计算机学院
摘 要: 对“工资总额一定的情况下,平均发放每月工资将使工资纳税总额最低”这一个人所得税纳税筹划理论中的基本结论进行剖析,挖掘出个人所得税纳税筹划理论中更一般的结论:1)年工资总额一定的情况下,一个工资发放方案年纳税总额最低当且仅当该工资发放方案有且仅有一个税级;2)年工资总额一定的情况下,年纳税总额最低的工资发放方案有无穷多个,平均发放每月工资是其中之一。这些结论丰富和发展了个人所得税理论,并将所得结论结合Pareto最优化方法应用于薪酬管理,得到连续多年在单位人力成本和个人薪酬两方面均满意的Pareto最优薪酬管理方案。
关 键 词: 运筹学;个人所得税纳税筹划;工资发放方案;薪酬管理;Pareto最优
Title: Basic conclusions in individual income tax planning and its application in salary management
Author: JIANG Jianjun
Organization: School of Mathematics and Computer Science, Tongling University
Abstract: It is a basic conclusion in the theory of individual income tax planning that paying salaries averagely makes the tax lowest if the total yearly salaries are fixed. It is investigated deeply and is generalized to more general results which enrich and develop the theory of individual income tax: 1) if the total yearly salaries are fixed, a payroll plan with lowest tax if and only if it has only one tax level; 2) there are infinite payroll plans with the lowest tax and one of them is the average payroll plan. Moreover, the conclusion, together with Pareto optimization method is widely applied in staff’s salary management, which satisfies both of the employer and the employee for continuous several years.
Key words: operational research; individual income tax planing; payroll plan; salary management; Pareto optimization
发表期数: 2015年7月第13期
引用格式: 蒋剑军. 个人所得税纳税筹划中的基本结论及其在薪酬管理中的应用[J]. 中国科技论文在线精品论文,2015,8(13):1395-1402.
 
0 评论数 0
暂无评论
友情链接