摘 要

当前我国市场经济的快速发展，客观上为人民群众收入水平的提升提供了强有力的支持，而教师职业，尤其是高校教师职业，收入也同样呈现出明显的多样化特征。这种情况之下，高校教师已经成为所得税监控的重要群体之一。而在这一过程中，研究的重点也同样转移到高校教师所得税筹划领域中来。通过对不同筹划税收方案的对比分析，筛选出其中纳税最轻的方案，这对于高校教师正当权益的保护显然是具有重要的现实意义的，同时也能够有效的提升其可支配资金总量，拉动社会消费。

在本文的研究中，首先对高校教师个人所得税筹划的研究背景和研究意义出发，通过对国内外高校教师所得税筹划这一问题的研究现状出发，对其理论成果进行了系统的归纳和总结。然后对个人所得税筹划的基本概念进行了简要介绍，并对国内外所得税筹划的现状进行了深入分析。其次，对个人所得税筹划概念进行了分析，并分别从高校教师收入来源和特点这两个角度来对这一问题进行展开。以此为基础，结合高校具体案例，对高校教师所得税筹划问题进行了实证分析，并以收入来源为划分标准，分别给出了不同的筹划方案。最后，对全文的研究进行了总结和梳理，得出结论的同时，也给出了一些颇具可行性的意见和建议。

关键词： 纳税筹划；个人所得税；高校教师；案例分析

Tax planning of College Teachers' Personal Income Tax

ABSTRACT

The current rapid development of China's market economy, the objective to provide a strong support to enhance the people's income level, and the teaching profession, especially the teaching profession and universities, also showing a significant revenue diversification characteristics. Under such circumstances, university teachers has become an important income groups monitored. In this process, the focus of the study is also transferred to the income tax planning in the field of University Teachers in the past. By comparing the different tax planning program analysis, selected among the lightest tax scheme, which is obviously of great significance for the protection of the legitimate rights and interests of university teachers, but also to effectively enhance the disposal of its total funds, driving social spending.

In this study, the first personal income tax planning for college teachers research background and significance of starting the research status of domestic and international tax planning for college teachers starting this issue, conducted and summarized the results of its theoretical system. Then the basic concepts of personal income tax planning is briefly introduced, and in-depth analysis of the present situation of income tax planning. Secondly, the personal income tax planning concepts were analyzed, and were a source of income from the teacher and the characteristics of these two universities are expanded perspective on this issue. On this basis, combined with the specific case and universities, teachers colleges and universities tax planning issues in the empirical analysis, and source of income criteria for the classification, are given different planning program. Finally, the full text of the study are summarized and carding, draw conclusions, but also gives some comments and suggestions quite feasible.

Key words：Tax Planning；Income Tax；University Teachers；Case Studies

目 录

第1章 绪论................................................................................................................................................1

1.1 研究背景和意义...................................................................................................................................1

1.2 研究现状...............................................................................................................................................2

1.3 研究思路、方法、创新点...................................................................................................................3

第2章 纳税筹划的基本理论和筹划方法................................................................................................4

2.1 纳税筹划基本概念...............................................................................................................................4

2.2 个人所得税及其筹划...........................................................................................................................5

第3章 高校教师个人所得税筹划............................................................................................................7

3.1 高校教师收入构成与特点分析...........................................................................................................7

3.2 高校教师个人所得税筹划设计...........................................................................................................9

第4章 高校教师个人所得税筹划建议...................................................................................................11

第5章 结束语...........................................................................................................................................13

致谢................................................................................................................................................................14

参考文献........................................................................................................................................................15

1. 绪论

1.1研究背景和意义

1.1.1研究背景