企业作为个人所得税的代扣代缴义务人,应该从维护员工切身利益,合理减少税收负担出发,对员工的个人所得税积极地进行纳税筹划。那么如何在不违法的前提下,尽可能地减轻税负,获得最大收益,就成了各级管理人员和财务人员需要思考的问题。 Enterprises as personal income tax withholding agents, should safeguard the immediate interests of employees, a reasonable reduction of tax burden on the personal income tax of employees to actively carry out tax planning. So how to reduce taxes and maximize the benefits as far as possible without infringement of the law has become a question that needs to be considered by management and financial personnel at all levels.