摘  要：隨著我國經濟的不斷發展，個人收入的來源和形式日趨多樣化，越來越多的人成為個人所得稅的納稅人。與之相應，國家財政收入中來源于個人所得稅的比重也呈逐年上升的趨勢，現如今，個人所得稅已經在國內24個稅種中排名第四，自2011年9月1日個人所得稅法實施生效以來，納稅征管力度加大，偷稅、漏稅的行為亦越來越小使個人所得稅的納稅籌劃更為受到人們的關注。本文首先介紹了個人所得稅在國內外研究的情況，接著闡述了籌劃個人所稅的意義，對我國個人所得稅籌劃的基本原理、方法進行了總結，結合相關籌劃案例，最后考慮了目前個人所得稅納稅籌劃存在的一些問題，同時提出了針對這些問題的解決方案。

關鍵詞：個人所得稅 納稅籌劃 應用

ABSTRACT：With the continuous development of our economy， the personal income sources and form is becoming more diverse， more and more people become individual income taxpayers. Correspondingly， the proportion of revenue from personal income tax also showed a rising trend year by year， nowadays， individual income tax has been ranked fourth in the 24 Categories of taxes in China since September 1， 2011， since the implementation of the individual income tax law came into effect， tax collection efforts， tax evasion， tax evasion behavior also more and more small make tax planning personal income tax is more attention. This paper first introduces the personal income tax in the domestic and foreign research situation， and then expounds the significance of personal tax planning of personal income in China， basic principle， tax planning methods are summarized， combined with the relevant planning cases， considering some problems at present individual income tax planning exists， and proposed the solution scheme for these problems.

Keywords：Personal income tax；Tax Planning；Application