摘要
21世纪，经济飞速发展，人们的收入水平也在不断的提高。但是，作为一名纳税义务人，依法纳税是我们必须遵守的，收入的提高也就意味着要多缴税，这样一来，原来增长的一部分收入由于要缴纳税金又剩下不多了。于是合理的进行个人所得税的纳税筹划越来越成为人们迫切的要求之一。本文的主要内容就是通过介绍纳税筹划的概念、内容及方法来研究和探讨个人所得税的筹划方法，其中包括避税筹划、节税筹划和转税筹划。指导我们如何在不违反国家税法规定的情况下，合理、有效、持续的节约个人所得税费用，达到收益最大化的目的。
Abstract
In the 21st century, with the swift development of economic, people's income level is also in unceasing enhancement. But, as a taxpayer, the tax payment is legal y we must observe, the income enhancement also means that taxes we should pay are also increasing. As the mat er stands, only lit le money left, for the growth of income taxes with the increasing of our income. Therefore, reasonable tax payment preparation becomes one of the urgent requests of more and more people. This article’s primary coverage is that, through the introduction of tax payment preparation concept, the content and the method, we can study and discuss the preparation method of our personal income tax, including the tax avoiding preparation, the tax saving preparation and transfering the tax preparation. This article instructs us how to save the personal income tax expense reasonable, ef ective and continuely, on the legitimate condition. Achieving the goal ,the income maximization.
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