【摘要】：本文以現(xiàn)行的工資薪金結(jié)構(gòu)為基礎(chǔ),充分考慮固定工資、代扣社保、代扣住房公積金和其他免稅項(xiàng)目等工資薪金項(xiàng)目,利用月工資薪金個(gè)稅與全年一次性獎(jiǎng)金個(gè)稅的計(jì)稅差異,對全年工薪個(gè)稅進(jìn)行規(guī)劃;通過窮舉法羅列出全部可能的工資薪金配置方案,并比較各方案全年總個(gè)稅的值,最終得到使全年總個(gè)稅值最小的最佳個(gè)稅方案;以此思路設(shè)計(jì)最佳個(gè)稅方案模型,并利用Excel宏功能實(shí)現(xiàn)模型的運(yùn)用。
[Abstract]:Based on the current wage and salary structure, this paper fully considers the wage items such as fixed salary, withholding social security, withholding housing accumulation fund and other tax-free items, and makes full use of the difference between monthly payroll tax and annual one-off bonus tax. To plan the annual payroll tax, list out all possible wage and salary allocation schemes by exhaustive method, and compare the values of the total annual income tax of each scheme, and finally get the best personal income tax scheme to minimize the total income tax value of the whole year; In this way, the best model of personal income tax is designed, and the model is realized by Excel macro function.
【作者單位】： 肇慶學(xué)院財(cái)務(wù)處;
【分類號】：F812.42;TP391.13

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