薪酬方案对于企业日常经营管理与长远发展具有举足轻重的影响，企业作为 个人所得税扣缴义务人，可以通过个人所得税税收筹划，以期达到提升资金效用、 降低人力成本、提高员工工作积极性的目的。近年来我国经济快速发展，企业职 工工资薪金总规模不断增长，个人所得税税收筹划越来越受到理论界和社会实践 领域的重视，同时也越来越受到企业的青睐。 2018 年 8 月 31 日，十三届全国人大常委会第五次会议表决通过《关于修改 <中华人民共和国个人所得税法>的决定》，从 2019 年 1 月 1 日起全面实施综合 与分类相结合的个人所得税制。税制改革后，所得项目、税率级距、扣除项目、 征管模式等都发生了很大变化，以及现行的过渡期政策都对现有的个人所得税税 收筹划方式方法提出了新的挑战。 通过对 YK 公司进行实证案例分析，研究该公司现行的薪酬方案，指出其薪 酬方案目前存在五个突出问题：一是薪酬结构较为单一；二是基本未做筹划；三 是住房公积金缴存基数较低；四是年终奖税负较高；五是未充分享受税收优惠政 策。YK 公司薪酬方案的上述问题在实践中具有一定的普遍性与代表性，本文以 问题为导向，通过 excel 工具设计，结合新个人所得税法的相关政策规定，对 YK 公司薪酬方案进行筹划，对现存问题逐一提出解决思路，达到降低税负，提高职 工可支配收入的目的。新政伊始，希望通过本文的粗浅分析，抛砖引玉，为企业 在个人所得税新税制下合法合规合理地开展税收筹划提供参考。 关键词：职工薪酬；个人所得税；税收筹划iv TABLE OF CONTENT ACKNOWLEDGEMENTS............................................................................................i ABSTRACT...................................................................................................................ii 摘要.............................................................................................................................. iii TABLE OF CONTENT................................................................................................iv 目 录..........................................................................................................................vii LIST OF TABLES .........................................................................................................x 表目录...........................................................................................................................xi Chapter I Introduction....................................................................................................1 1 Research background, significance and contents................................................1 1.1 Research background...............................................................................1 1.2 Research significance...............................................................................2 1.3 Research contents.....................................................................................3 2 Research objectives and methods .......................................................................3 2.1 Research objectives..................................................................................3 2.2 Research methods ....................................................................................4 Chapter II Literature review and theories of tax planning.............................................5 1 Literature review.................................................................................................5 1.1 Theoretical research.................................................................................6 1.2 Research on application of practice and computing tools .......................7 1.3 Macroscopic research of tax planning .....................................................8 1.4 Microcosmic research of tax planning.....................................................9 1.5 Tax planning of individual income tax on a specific industry or specific behavior........................................................................................................10 1.6 The history and development of tax planning overseas.........................11 2 Theories of tax planning ...................................................................................12 2.1 Five ways to lower tax burden...............................................................12 2.2 Characteristic of tax planning................................................................16 2.3 Matters needing attention for tax planning............................................17 2.3.1 Envisaging the risk of tax planning ............................................17 2.3.2 Understand the difference between theory and practice.............17 2.3.3 Paying attention on the changing of tax laws timely..................18 2.4 Ways of tax planning of individual income tax .....................................18v 2.4.1 Ways of tax planning of individual income tax on subject.........18 2.4.2 Ways of tax planning of individual income tax on object...........19 Chapter III Comparison and influence between the new and the old individual income tax law in China...........................................................................................................20 1 General situation of individual income tax.......................................................20 2 Difference in taxpayer of individual income tax ..............................................22 3 Difference in object of individual income tax ..................................................23 4 Difference in deductions of individual income tax...........................................23 5 Difference in computing method of individual income tax..............................25 6 The influence and innovation trend of individual income tax in China............27 Chapter IV Current situation and problems of the existing compensation of YK Co., LTD..............................................................................................................................28 1 Intro of YK Co., LTD........................................................................................28 2 Current situations of the existing compensation of YK Co., LTD....................28 3 Existing problems of the compensation structure of YK Co., LTD..................29 3.1 The compensation structure is simplex..................................................29 3.2 No consideration of planning.................................................................30 3.3 Lower deposit base of housing provident fund......................................30 3.4 Not avoiding the trap of year-end bonus................................................31 3.5 Not fullyutilizing the advantages of the group to reasonablyenjoythe tax policy............................................................................................................31 Chapter V Planning scheme of compensation scheme in YK Co., LTD for the purpose of reducing tax burden.................................................................................................32 1 Description of the planning scheme..................................................................32 2 Principle of tax planning of individual income tax...........................................33 2.1 Principle of law......................................................................................33 2.2 Principle of finance................................................................................33 2.3 Principle of time.....................................................................................33 3 Policy bases for tax planning of individual income tax for wages and salaries34 4 Individual income tax planning based on the current situation of the compensation .......................................................................................................35 4.1 Choosing a more reasonable method of calculative tax for year-end bonus ......................................................................................................................35 4.2 Calculating the critical point of individual income tax of year-end bonusvi to avoid the tax trap......................................................................................39 4.3