2018年8月31日我国个人所得税法进行了第七次修正，并于2019年1月1日正式实行。 本次修订的亮点主要概括总结为以下几个方面：一是迈出综合征税 的第一步，修订前“工资薪 金、劳务报酬、稿酬、特许权使用费”是分项目征收，修订后将这四项劳动性所得并入“综合 所得”。二是征管模式实行按月或按次分项预缴、按年 汇总计算、多退少补。三是将基本减除 费用标准由每人每月3500元提高到5000元。四是新增六项专项附加扣除，综合考虑了纳税人 的教育、住房、医疗、养老问题。与教育相关 的是纳税人子女接受教育或纳税人本人接受继续 教育，涉及住房的是住房贷款利息和住房租金，涉及医疗的是大病医疗，涉及养老的是赡养老 人。 在金融行业市场化改革不断深 入的背景下，银行业的竞争日益激烈，个人所得税已经成为 连接员工个人利益和企业整体利益的桥梁，因此个人所得税纳税筹划研究意义重大。一是商业 银行财务管理精细化的 体现，过去管理层更多地关注企业的税收成本，现在高度重视员工个人 所得税筹划问题。二是在有效控制员工福利成本的前提下，个人所得税筹划可以提升员工满意 度，更好地 吸引和留住优秀员工，激发其积极性。本论文以A银行员工个人所得税为研究对象， 第一、二部分为本文的研究基础，介绍研究背景和意义、文献综述、商业银行个人所得税纳税 筹划概述、理论基础研究。第三至六部分为本文的研究主体，首先结合A银行员工2016至2018 年收入及个人所得税缴纳数据分析其筹划现状，发现存在的问题如员工综合税负偏高 、忽视特 定群体个税筹划等，并进一步进行成因分析；然后对A银行员工以2018年历史数据进行个人所 得税纳税筹划方案设计，重点设计不同收入档次员工以及特定群体员工的的 个税筹划方案；接 着对筹划效果进行分析；最后对推动实施筹划方案提出对策与建议。第七部分对整篇文章进行 总结与展望。通过阅读本文，纳税人能够获得个人所得税筹划建 议。 关键词：商业银行，个人所得税，税务筹划 A银行员工个人所得税税务筹划研究 II ABSTRACT On August 31, 2018, the standing committee of the National People's Congress officially passed the decision on amending the individual income tax law of the PRC. At this point, the law was amended for the seventh time. It was officially implemented on January 1, 2019. The highlights of this revision are summarized in the following aspects. Firstly, the income from wages and salaries, labor remuneration, author remuneration and royalties are taxed comprehensively. This is the first step of comprehensive taxation. Secondly, the tax collection and administration mode are implemented of the monthly or sub-item payment, according to the annual calculation, refund for any over payment or a supplemental payment for any deficiency. Thirdly, the basic allowance is increased from 3,500 yuan to 5,000 yuan per person per month. Lastly, “Education, housing, health care and old-age care” are considered.We provide additional deductions for children's education, continuing education, medical treatment for serious illnesses, interest on housing loans, housing rents, and support for the elderly. Under the background of deepening market-oriented reform in the financial industry, the competition in the sector is intensifying. Individual income tax has become a bridge connecting the interests of employees and the overall interests of the enterprise.Therefore, it is of great significance to study the tax planning of individual income tax. Firstly, it is the embodiment of refined financial management of commercial Banks.In the past, the executives paid more attention to the tax cost of the enterprise, and now they attach great importance to individual income tax planning problem of employees.Secondly,on the premise of effectively controlling employee welfare costs, individual income tax planning can improve employee satisfaction.It can attract and retain excellent employees, motivate their enthusiasm.This paper takes the individual income tax of bank A employees as the research object. The first part is the background and significance of the research.The second part introduces the overview of the individual income tax planning and related basic theories.The third part analyzes the status, existing problems and the causes of the individual income tax planning based on the data of individual income and individual income tax payment of bank A employees from 2016 to 2018. The existing problems include the comprehensive tax burden of employees is too high, ignoring the individual tax planning of specific groups and so on. The fourth part designs the individual income tax planning scheme for the employees of bank A based on the historical data of 2018,focusing on designing individual income tax planning for employees of different income levels and specific groups. The fifth part analyzes the effect of individual income tax planning of bank A employees .The sixth part gives advice to promote the implementation of planning scheme .The seventh part finally 南 京航空航天大学硕士学位论文 III carries on the summary and forecast to the entire article. By reading this article, taxpayers can get individual income tax planning suggestions. Keywords: Commercial bank, individual income tax, tax planning 南京航空航天大学硕士学位论文 V 目 录 第一章 绪论 .............. 1 1.1研 究背景及意义 ............................. 1 1.1.1研究背景 ... 1 1.1.2研究意义 ... 2 1.2国内外研究现状 ............................. 3 1.2.1国外研究现 状........................... 3 1.2.2国内研究现状........................... 3 1.2.3研究文献评述........................... 4 1.3研究内容及方法 ............................. 5 1.3.1研究的主要内容 ....................... 5 1.3.2研究的主要方法 ....................... 5 1.3.3文章结构 ... 6 1.4研究的创新 点 .. 8 第二章 商业银行个人所得税纳税筹划概述及相关理论基础研究 .................... 9 2.1个人所得税纳税筹划相关概述 ...... 9 2.1.1纳税筹划的内涵和目标 ........... 9 2.1.2个人所得税筹划基本原则与常用方法 ................ 10 2.1.3 我国个人所得税纳税筹划的法律和政策依据 ... 12 2.2商业银行个人所得税纳税筹划相关 理论基础 ........... 20 2.2.1税务风险管理理论 ................. 20 2.2.2职工薪酬激励效应理论 ......... 20 2.2.3财务精细化管理理论 ............. 21 第三章A银 行员工个人所得税筹划现状及存在问题分析 22 3.1 A银行现有薪酬制度介绍 ............ 22 3.1.1 A银行情况概述 ..................... 22 3.1.2 A银行经营情况 ..................... 23 3.1.3 A银行薪酬制度概况 ............. 24 3.2 A银行员工个人所得税筹划现状 26 3.2.1 A银行员工个人所得税缴纳情况 ........................ 26 A银行员工个人所得税税务筹划研究 VI 3.2.2 A银行员工个人所得税筹划现状 ........................ 37 3.3 A银行员工个人所得税筹划存在 问题 ....................... 39 3.3.1员工全年综合税负偏高 ......... 39 3.3.2忽视特殊群体员工个人所得税筹划问题 ............ 39 3.3.3未充分利用个人所得税税收 优惠政策 ................ 40 3.3.4员工福利体系有待进一步完善 ............................ 41 3.4 A银行员工个人所得税筹划存在问题成因分析 ....... 41 3.4.1外部 税收环境变化 ................. 41 3.4.2未针对不同收入档次员工进行个税筹划 ............ 41 3.4.3个税筹划方案精细化程度不高 ............................ 42 3.4.4尚未普及税收优惠政策知识 . 42 3.4.5未将个税筹划与员工福利体系相结合 ................ 42 第四章A银行员工个人所得税纳税筹划方案设计 ............ 43 4.1合 理利用个人所得税专项附加扣除 ........................... 43 4.2不同收入档次员工个人所得税纳税筹划方案设计 ... 43 4.2.1员工收入既定时单独计税与合并计税方式的 选择 ........................... 43 4.2.2员工收入既定时工资和年终奖搭配设计 ............ 45 4.3 特殊群体员工个人所得税纳税筹划 .......................... 49 4.3.1集团内两处以上收入员工个人所得税筹划 ........ 49 4.3.2税务专员个人所得税纳税筹划 ............................ 49 4.4巧用公益性捐赠税收优惠政策 .... 50 4.5健全员工福利体系建设 ................ 50 第五章 A银行员工个人所得税纳税筹划效果分析 ........... 52 5.1外部税收环境变化对A银行员工个人所得税的影响 ............................. 52 5.2纳税筹划对A银行员工个人所得税的影响 .............. 55 第六章 推动实施纳税筹划方案的对策与建议 ................... 58 6.1 树立并增强财务精细化管理意识 58 6.2将个人所得税筹划与企业整体的薪酬福利体系结合 .............................. 58 6.3大力培养高素质的税务专业人才并考核 ............