随着我国经济的快速发展,企业职工收入水平的不断增加,越来越多的员工需要缴纳个人所得税。实际工作中,有员工自行负担税款的,也常常有企业为职工负担税款的,企业及员工均有可能成为纳税人。为此,探讨如何运用税收筹划手段,帮助企业合理减少负担,增加员工的实际收入显得越来越重要。 With the rapid economic development in our country, the income level of employees has been increasing. More and more employees need to pay personal income tax. In actual work, when employees have to pay their own taxes, enterprises often pay taxes to their employees, and employees and employees may become taxpayers. For this reason, it is more and more important to explore how to use tax planning tools to help enterprises reduce their burden reasonably and increase their actual income.