Research on individual income tax planning for university staff under the new personal income tax law
新个人所得税法下高校教职工个税纳税筹划研究

摘要

个人所得税，与居民工作生活密切相关，关系到每个纳税人的切身利益。我国自2019年1月1日开始执行新的个人所得税政策，主要变化包括：实行综合征收与分类征收相结合的方式、引入专项附加扣除政策、提高个税起征点、扩大税率级距、采用累计预扣法等，这些新的举措在一定程度上减轻了居民的纳税负担，促进了社会公平和经济发展。个人所得税纳税筹划，是严格遵守国家的个人所得税政策法规，合法合规地利用个税政策，对个税的工资奖金收入、扣除项目等进行规划，以达到合理避税、降低税负的效果。本文将高校作为扣缴义务人并以此为出发点，探讨了新个人所得税法下高校教职工纳税筹划遇到的主要问题，对此提出相应的策略和建议，以期能为高校提供借鉴，降低高校教职工个税税负、提高实际可支配收入，规避税务风险，增强高校教职工参与工作的积极性，进而推动高校教育事业的高质量发展。

Abstract

Personal income tax is closely related to residents' work and life, and is related to the vital interests of every taxpayer. Since January 1, 2019, China has implemented a new personal income tax policy, which mainly includes the combination of comprehensive and classified collection, the introduction of special additional deduction policies, the increase of personal income tax threshold, the expansion of tax rate brackets, and the adoption of cumulative withholding method. These new measures have to some extent reduced the tax burden on residents and promoted social equity and economic development. Personal income tax planning is the strict adherence to national personal income tax policies and regulations, the lawful and compliant use of personal income tax policies, and the planning of salary and bonus income, deduction items, etc. for personal income tax, in order to achieve reasonable tax avoidance and reduce tax burden. This article takes universities as withholding agents and explores the main problems encountered by university faculty in tax planning under the new personal income tax law. Corresponding strategies and suggestions are proposed to provide reference for universities, reduce the personal income tax burden of university faculty, increase actual disposable income, avoid tax risks, enhance the enthusiasm of university faculty to participate in work, and promote the high-quality development of university education.