摘要
企事业单位为了确定与劳动者的雇佣与被雇用关系,明文规定双方应该遵
守的权利与义务,以实现企事业单位的相应经济效果为目的而与劳动者签订相
关协议称为劳动合同。劳动合同是企事业单位进行经济活动的基本条件,劳动
者和企事业单位签订劳动合同之后就会有相关的纳税义务;而纳税筹划是一项
专业性很强、政策性强、实践性强、涉及面广的工作。本文通过对劳动合同所
涉及的企业所得税、个人所得税和相关内容的纳税筹划统筹研究,目的在于研
究劳动合同涉税问题的纳税筹划。主要包括以下内容:
(1)对纳税筹划的含义、意义、特点等概念进行了界定和总结,界定了纳
税筹划的理论基础。(2)对劳动合同中涉税条款、无效条款、风险分析、薪酬
支付的纳税筹划方法进行了详细的分析和总结。(3)将企业所得税纳税筹划与
劳动合同关联起来,分析劳动合同在企业纳税筹划中的作用和及其影响。(4)
以ZB集团为案例,提出了实际操作中企业通过哪些方法达到纳税筹划利益最大
化、风险最小化、企业竞争力最大化的纳税筹划目的。

通过从劳动合同角度对企业所得税纳税筹划进行系统分析,本文希望能对
企业纳税筹划有全面的了解和认识,为企业在纳税的方法、程序、风险等实践
方面提供有益的借鉴和启示。

关键词:劳动合同;纳税筹划;企业所得税;个人所得税;ZB集团
ABSTRACT
The labor contract is an agreement for the realization of certain economic
purposes, and the employee and the employing units to determine labor relations and
clear the rights and obligations of both of two parties. The contract usually is the basis
and premise of enterprises engaged in economic activity. Once a contract is to be
performed, it will generate the tax liability. The corporate income tax is a tax levied
on the production, management and other taxable income. This paper summarizes the
following results through the study of labor contracts and tax planning:
(1) Defining the concept of meaning, significance and characteristics of tax
planning, and defining the theoretical basis of tax planning. (2) The tax-related terms
of the labor contract invalid provisions, risk analysis, the remuneration paid for tax
planning methods were carried out by a detailed analysis and summary. (3)
Associating the corporate income tax planning with the labor contract and analyzing
the labor contracts role in the corporate tax planning and its impact. (4) By analyzing
the instance of the ZB Group in the actual operation, the enterprise can use those
methods of tax planning to maximize the benefits and minimize the risk of
competitiveness of enterprises and maximize the competitiveness of enterprises.
The main purpose of this paper is to give a systematic analysis of enterprise
income tax planning for the labor contract. I hope this article has a comprehensive
understanding and knowledge of corporate tax planning, profound insights through
these tax methods, procedures, and risk.
Key Words: Tax Planning; Labor Contracts; Enterprises Income Tax; Personal
Income Tax; ZB Group