摘 要:个人所得税，是针对自然人的所得征税的税种，是以自然人在一定时期纳税期间取得的各类应税所得作为征税对象的一种税收。近年来，随着经济的发展，人们的收入也在不断提高，对于个人所得税的关注度也在不断提升。在个人收入的来源和形式日趋多样化的前提背景下，在依法纳税的基础上，正确开展个税纳税筹划有助于纳税人维护自身利益，实现利益最大化，有利于个人职业的长远发展，同时可以在依法纳税的基础上，正确开展纳税筹划、既能积极纳税，又能充分利用纳税政策进行合理避税，成为大家关注的课题。
本文从新个人所得税法出发进行解读，阐述了新个人税法下个人所得税纳税筹划的含义和作用,使读者认识到纳税筹划的重要意义及必要性。新个人所得税法下工资薪金纳税调整对各个收入阶级纳税人的影响，以此为背景展开讨论，结合案例，以直观的方式具体介绍个人所得税中工资薪金所得等常见的几种纳税筹划。并且针对常见的几种纳税筹划，说明其对个税纳税人的影响。同时结合国外个人所得税法对我国个人所得税法的发展提出更好的改进方向。
关键词：个人所得税 税法改革 纳税筹划 合理避税
ABSTRACT:People income tax, the income tax of natural person is, is a natural person, in a certain period of all kinds of taxable income to get a kind of tax levy object. In recent years, with the development of economy, people's income has been increased, to the attention of individual income tax is also in constant ascension. In the premise of personal income sources and increasingly diversified background, on the basis of pay taxes according to the tax law, the right to carry out the tax planning can help taxpayers to safeguard their own interests, realize the maximization of the interests is conducive to the long-term development of the personal career, as well as in shall pay taxes according to law, on the basis of right, carrying out tax planning not only actively pay taxes, but also making full use of tax policy to carry on the reasonable tax avoidance. It has become the subject of attention.
This article gets information from the new individual income tax law, this paper expounds the meaning of personal income tax planning under the new individual tax law, and make the reader realize the importance and necessity of tax planning. wages and salaries tax adjustment under the new individual income tax law on individual income class taxpayers, the influence of the discussion as a background, combined with the case, detailed introduction in the form of intuitive design common several kinds of salary income tax personal income. And in view of the common several kinds of tax planning, this article shows effects on income tax taxpayers. Combined with the foreign income tax law, put forward the improvement direction of better for the development of the individual income tax law of china.
Keywords：Individual income tax; Reformations of individual income tax law ; Tax planning; Tax avoidance
