论文部分内容阅读
随着高等教育事业的不断发展,我国高校教师人数规模日益庞大。加之高校教师的收入水平较高,其个人所得税必然是一个可观的数额。近年来高校教师的收入逐渐多元化,使得个人所得税有所提高。国家税务局已经明确提出把高等学校作为个人所得税征管的重点。本文对民办高校教师劳务报酬所得进行纳税筹划的科学方案设计,让民办高校教师有限的工资发挥最大的效用,带给教师们最大的幸福感。
With the continuous development of higher education, the number of college teachers in our country is increasingly large. Coupled with the high level of college teachers’ income, the personal income tax must be a considerable amount. In recent years, the gradual diversification of college teachers’ income has led to an increase in personal income tax. The State Administration of Taxation has explicitly put higher education as the focus of personal income tax collection and management. In this paper, the scientific scheme of tax planning for the remuneration of private college teachers’ remuneration gives the limited salaries of private college teachers the greatest utility and brings the greatest happiness to teachers.