摘 要

伴着经济程度的快速生长和社会的强盛，群众收入也随之增加。高校教师作为纳税群中的一特殊群体，由于其主体的多样性以及收入来源的广泛性，国家税务部门也加重了对高校教师纳税的监管。然而高校教师课时时少时多，还有寒暑假没有课的特点，他们的收入也随之时高时低，从而带来的缴税负担也日益加重，税负极为不平衡，甚至出现了应纳税额增长比收入增长还要快等现象。为了减轻高校教师的负税压力，在遵守新税法相关规定的前提下为其进行纳税筹划，切实公平公正的保障高校教师的利益是很有必要的。

本文中，对于大学教师这一群体最初说明了其个人所得税征税筹划的目的和有关的研究背景和意义，接下来表述对于个人所得税规划的有关的定义、特征并说明个税规划的准则及方法。其次，结合高校教师多样化的收入来源，阐述相关的税收政策，针对各种不同类型的收入介绍相应的纳税筹划方法，并且用具体的案例通过对纳税筹划前后的比较更加直观地展现出个税筹划后的效果。末了是对大学教师个税征税规划的归纳并提出若干创议。本文理论与案例的相互结合的特色亦会使筹划结论更加突出直白。

关键词：高校教师；个人所得税；纳税筹划

Research on the tax planning of University Teachers' personal income tax

ABSTRACT

With the prosperous development of society, the rapid increase of economic level, the national income has been growing. As a special group of university teachers as a tax, because of its size and source of income by the diversity of main body, also adds to the national tax department of college teachers' tax regulation. Teacher in university classes, however small, there will be no winter and summer vacation class characteristics, their income is high low, thereby increasing the tax burden, tax burden is extremely unbalanced, appear even the payable tax amount growth faster than income growth. In order to reduce the pressure of college teachers' negative tax, on the premise of comply with the requirements of the new tax law related to tax planning, real fair safeguard the interests of the university teachers are necessary.

This article mainly aims at this special group of university teachers, first of all, this paper introduces the research background of university teachers' personal income tax planning and related and meaning, the purpose of the following statements about personal income tax planning related concepts, characteristics and introduces the principles and methods of tax planning. Secondly, combined with diversified sources of income, college teachers of related tax policies, for different types of income introduces corresponding tax planning methods, and with specific case by comparing before and after the tax planning more intuitive to show the effect after the tax planning. Finally, to summarise university teachers' personal income tax planning and put forward several Suggestions. In this paper, theory and case combination of features will also make plan conclusion more prominent straightforward.

Key words：University Teachers ；Personal income tax；Tax Planning

目 录

1 前言 - 1 -

1.1研究背景 - 1 -

1.2研究目的与意义 - 1 -

1.3研究内容 - 2 -

2 个人所得税筹划的概述 - 3 -

2.1个人所得税 - 3 -

2.2个人所得税纳税筹划的概念 - 3 -

2.3个人所得税筹划的特点 - 3 -

2.4个人所得税筹划的原则 - 4 -

2.5个人所得税筹划的方法 - 4 -

3 高校教师收入来源组成部分及相关政策 - 6 -

3.1高校教师收入来源的组成部分 - 6 -

3.2高校教师个人所得税纳税筹划的相关政策 - 6 -

4 高校教师纳税筹划方案的设计 - 7 -

4.1工资薪金所得的纳税筹划方法分析 - 7 -

4.2劳务报酬所得的纳税筹划方法分析 - 9 -

4.3稿酬所得的纳税筹划方法分析 - 10 -

5 筹划方案的应用 - 11 -

结 论 - 14 -

致 谢 - 15 -

参考文献 - 16 -

前言

1.1研究背景

经济程度的快速生长、收入的增加使个税征税逐步与人们的生活息息相关，为了减弱负税压力，合理合法对征税的规划也随之涌现。我国纳税筹划发展迅速，但对于特定行业特定人群的研究并没有系统的结论，这便为高校教师这一群体的纳税筹划研究提供了发展空间，而高校教师收入多样化的特点又使得筹划方法可以按收入类别的新视野进行探讨。

现如今，高校对教师个人所得税的征管也具有一系列毛病，由于高校收入主体繁多，来源复杂，很容易造成征收不到位，事实上，作为纳税主体的高校教师基本没有直接参与纳税过程，由学校统一征收，纳税主体甚至不清楚纳税的整个过程，自行申报的意识淡薄 。我国个人所得税主要是由别人帮忙代收代付，偶尔由纳税人自行去缴税，但却没有做到严厉的把关，高校教师也很难享受到纳税筹划所带来的减负效果。另外，很多高校的纳税筹划工作并没有使利益最大化，也没有体现纳税的公平性，由于各部门的配合不协调，对纳税筹划的理论认知以及实际经验匮乏，更使得对高校教师的纳税筹划研究刻不容缓。