外文翻译浅析新时期个人所得税纳税筹划.docx

Ｓuｐerｆｉｃiａl aｎaｌｙｓiｓ ｏｆ　thｅ　ｄesiｇn　of new eａr pｅrsonal ｉｎcｏme　tax
Bｙ Ｊody Ｂlａｚｅk
Abｓｔｒact
Ｗｉtｈ Cｈina's ｅconomic dｅveｌopment， pｅrsｏnal iｎcome inｃｒｅasｅd dｒamatｉｃａlly, ｆollｏwed ｂy pｅrsonaｌ incｏｍｅ ｔａx burden wiｌl　ｉｎcreａse ｓignificａｎtlｙ. Pｅｒｓonal　ｉnｃome tax　pｌaｎnｉng　ｉｔ cａuseｄ ｗiｄｅspread ｃｏnceｒn. So ｔhｅ　ｐrｅmｉsｅ ｏｆ ｈｏw ｔhｅ tax　lａｗ, thｒoｕｇh ｐｌanｎinｇ，　ｒeduｃe　ｔｈe　tａx ｂｕｒdｅn，　the　artｉｃｌe　intrｏduceｄ　iｎ deｔail ｔhｅ　sigｎｉｆiｃance　of　peｒsonal iｎcome taｘ　ｐlａｎｎing and ｔhｅ　ｎeｃｅssｉtｙ,　ｐersonal　incomｅ tax　plannｉng majoｒ taｘ—ｒｅlａteｄ itｅms.
Ｋｅｙwoｒｄｓ： Iｎdｉｖiduａl ｉncｏme　ｔaｘ;　tax pｌanning; sｉｇｎｉficａｎce； ｎecｅssity;　major　tax—relａted itｅｍs
Witｈ the eｃｏnｏmy　groｗing，　ｇradually ｒaｉｓe ｔｈe　ｌiｖiｎｇ ｓｔanｄarｄｓ of　our peoplｅ， tｈe　sｏｕrces and　forms ｏｆ perｓｏnaｌ　ｉncomｅ　are　bｅｃominｇ ｉnｃreａｓiｎgｌy　dｉverse， mｏｒｅ　ａnｄ mｏrｅ ｐeｏpｌe　becｏｍe　ｐｅｒsｏnaｌ iｎｃoｍｅ ｔaxpayers． Accorｄiｎgｌｙ, reｖeｎue from pｅｒｓoｎal　ｉncomｅ tax iｎ thｅ pｒopoｒtｉon alｓo　shoｗed ａ　ｒisｉnｇ ｔreｎd　ｙeａr bｙ yｅar，　to　mainｔａin thｅ ｖiｔal intｅrｅsts of the pｅｒspｅcｔive oｆ　reｄｕcing ｔｈe tax burdｅn， ｐeｒsoｎａl　iｎcｏmｅ ｔａx planninｇ morｅ aｎｄ more taｘpayers arｅ　higｈly vａlueｄ。 So ｈow　ｔo　makｅ the　tａｘｐayerｓ　ｕndｅr ｔｈｅ preｍise of　nｏt ａgaｉｎsｔ thｅ laｗ， rｅduce ｔｈｅ tax　bｕrden aｓ ｍｕch　as possible， to　ｇaiｎ ｍaximｕm bｅｎeｆit haｓ　bｅcoｍｅ　an ｉmｐoｒtaｎt rｅsｅａrch ｃoｎtｅnt，　the pｅrsonal ｉnｃome tax ｐlanniｎg has bｅcoｍe　iｎcreａｓingｌｙ ｉmpｏrtaｎｔ．
Ｔｈｅ siｇnificancｅ　of perｓonaｌ　ｉｎcｏmｅ taｘ planniｎg　ａnｄ thｅ nｅｃ