摘要: 綜合探討個(gè)人所得稅改革及籌劃，個(gè)人所得稅改革不僅僅是一個(gè)稅種的改革，因此不能將之局限于改變征收模式，改變幾個(gè)稅率等，而是應(yīng)該從一個(gè)全面的角度考慮個(gè)人所得稅改革。如何從理論上解決人們關(guān)心的問(wèn)題，如何使個(gè)人所得稅改革成為我國(guó)經(jīng)濟(jì)社會(huì)改革的一個(gè)有機(jī)部分，才是我們真正的問(wèn)題。納稅人進(jìn)行納稅籌劃的初衷是為了少繳或緩繳稅款，但納稅人的這種安排采取的是合法或不違法的形式，這不僅“鉆”了國(guó)家的財(cái)稅政策空子，而且學(xué)到了財(cái)稅政策，法規(guī)知識(shí)。此外，為了進(jìn)一步提高納稅籌劃的效果，納稅人還會(huì)自覺(jué)不自覺(jué)地進(jìn)一步鉆研財(cái)稅政策、法規(guī)，從而進(jìn)一步激勵(lì)納稅人提高政策水平、增強(qiáng)納稅意識(shí)、自覺(jué)抑制偷、逃稅等違法行為。

關(guān)鍵詞：個(gè)人所得稅，改革，籌劃

Abstract:A comprehensive discussion on the reform of personal income tax and the reform of individual income tax planning, is not a tax reform, therefore cannot be confined to change the levy mode, change several tax rate, but rather from a comprehensive perspective of the reform of personal income tax. Theoretically how to solve the problem that people cares, how to make the reform of personal income tax in China's economic and social reform is an organic part of, is our real problem. The taxpayer 's tax planning intention is to pay less tax or payment, but taxpayers of this arrangement is taken by the legal or illegal form, this not only" drill" national fiscal policy loopholes, but also learned a wealth tax policy, laws and regulations knowledge. In addition, in order to further improve the effect of tax planning, the taxpayer will consciously or unconsciously, further study of fiscal and tax policies, laws and regulations, so as to further improve the level of policy, encourage the taxpayer to enhance awareness of taxpayers, tax evasion, consciously inhibiting steal the illegal behavior such as.

Key words：Personal income tax, reform, planning

　　　稅收是不僅早已與人民群眾的生活息息相關(guān)，而且演變成為政府調(diào)控經(jīng)濟(jì)的重要手段。在當(dāng)前諸多稅種中，人們關(guān)注度最高的當(dāng)屬個(gè)人所得稅，其每次改革都會(huì)引起社會(huì)的熱議。國(guó)家存在的經(jīng)濟(jì)體現(xiàn)就是捐稅。既然它不可避免，怎么找到合理的度，這就非常重要。個(gè)人所得稅的籌劃是個(gè)人理財(cái)?shù)囊粋€(gè)重要組成部分。在依法納稅的前提下，從維護(hù)切身利益、減輕稅收負(fù)擔(dān)的角度出發(fā)，通過(guò)籌劃，減輕稅負(fù)，引起了人們的廣泛關(guān)注。