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Jingdong book

阳光下的纳税筹划(个人所得税篇)

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在税法允许的范围内,如何少纳个人所得税,是《阳光下的纳税筹划(个人所得税篇)》所阐述的主题。不同的自然人面对不同的个税,如员工,需要面对工资、奖金、社会保险、住房补贴、差旅费、电话补贴、餐费、偶然所得、捐赠以及股票期权等节税事项;如非员工,需要面对股息红利投资、经营利润、劳动报酬、财产转让、著作权、专利权等节税事项。这些都是比较现实而有意义的事情。
Content Description

在税法允许下,少缴个人所得税,是现实而有意义的事。对于自然人来说,无论是员工,还是投资者,不但要关注自己的收入,而且也要关注税负的多少。一个人税负的多少始终是个人可持续发展、幸福最大化的一个重要因素。成功人士应该如何在合法的前提下,调整税负实现税后收入最大化呢?《阳光下的纳税筹划(个人所得税篇)》将帮助您了解:如何理解个人所得税的概念、纳税义务人、扣缴义务人;如何理解个人所得税的征税范围、计税依据、计税税率、应纳税额计算;如何理解个人所得税的相关税法以及税务机关如何发现、分析、处理税案;认真阅读、实践本书中的思想,您的个人所得税税负将会发生令人惊喜的变化。
Author Description

庄富怡,北京富友嘉华会计咨询有限公司总经理,北京财富阳光税务师事务所有限公司总经理,中喜会计师事务所有限责任公司、中和谊资产评估有限责任公司、中喜大华工程造价咨询有限公司副总经理。现担任财政部企业内部控制委员会咨询专家。中国注册会计师、中国注册税务师、中国注册资产评估师。曾任上市公司财务总监。2004年3月至今,一直在中国石油及所属单位进行内控体系建设,建设和测试的足迹遍布全国各地。2003年主编《阳光下的纳税筹划》(石油工业出版社),2009年参编《企业内部控制理论与实践》(中国财政经济出版社)。期间在《中国石油财会》发表过多篇内控体系建设相关的论文。中央电视台证券咨询频道公告质询栏目内控专家.注册会计师嘉宾。
Catalogue

第1章
个人所得税的管理及要求
个人所得税的概念
纳税义务人
扣缴义务人
个人所得税的特点
个人所得税的征税范围
个人所得税的计税依据
个人所得税的税率
个人所得税应纳税的计算
个人所得税纳税筹划的案例
第2章
个人所得税纳税人的纳税筹划
个人所得税纳税人的管理及要求
个人所得税纳税人筹划的案例
第3章
工资、薪金所得的纳税筹划
工资、薪金所得的管理及要求
工资、薪金所得纳税筹划的案例
第4章
个体工商户生产、经营所得的纳税筹划
个体工商户生产、经营所得的管理及要求
个体工商户生产、经营所得纳税筹划的案例
第5章
第6章
企事业单位的承包经营、承租经营所得的纳税筹划
企事业单位的承包经营、承租经营所得的管理及要求
企事业单位的承包经营、承租经营所得纳税筹划的案例
第6章
劳务报酬所得的纳税筹划
劳务报酬所得的管理及要求
劳务报酬所得纳税筹划的案例
第7章
稿酬、特许使用权所得的纳税筹划
稿酬、特许使用权所得的管理及要求
稿酬、特许使用权所得纳税筹划的案例
第8章
利息、股息、红利所得的纳税筹划
利息、股息、红利所得的管理及要求
利息、股息、红利所得纳税筹划的案例
第9章
财产租赁所得的纳税筹划
财产租赁所得的管理及要求
财产租赁所得纳税筹划的案例
第10章
财产转让所得的纳税筹划
财产转让所得的管理及要求
财产转让所得纳税筹划的案例
第11章
偶然所得的纳税筹划
偶然所得的管理及要求
偶然所得纳税筹划的案例
第12章
转让上市公司限售股所得的纳税筹划
个人转让上市公司限售股所得的管理及要求
个人转让上市公司限售股所得纳税筹划的案例
第13章
纳税时间的纳税筹划
纳税时间的管理及要求
纳税时间纳税筹划的案例
第14章
特殊项目的纳税筹划
公司高管股权激励的纳税筹划
保险营销员所得的纳税筹划
建筑安装业个人所得的纳税筹划
第15章
征收管理的纳税筹划
自行申报纳税的管理及要求
自行申报纳税筹划的案例
代扣代缴纳税的管理及要求
代扣代缴纳税筹划的案例
核定征收的管理及要求
核定征收纳税筹划的案例
个人所得税的管理及要求
纳税评估纳税筹划的案例
Book Abstract

例如:不同于一般激励对象在股价高点行权后可立即抛售获益,高管人员也可为降低行权收入的纳税基数而选择在股价低点行权,再按股权强制锁定要求,继续持有一段时间后选择适当的时点再行售出股权,减轻税负。3.应尽量选择境内上市公司的股权激励方案根据《财政部、国家税务总局关于股票增值权所得和限制性股票所得征收个人所得税有关问题的通知》(财税[2009]5号)以及《财政部、国家税务总局关于个人股票期权所得征收个人所得税问题的通知》(财税[2005]35号)第二条第(三)项的规定:员工将行权后的股票再转让时获得的高于购买日公平市场价的差额,是因个人在证券二级市场上转让股票等有价证券而获得的所得,应按照“财产转让所得”适用的征免规定计算缴纳个人所得税。即如果授予人将所持有的股票流通变现,则在变现的当天确认财产转让所得,我国目前对个人买卖境内上市公司股票的差价收入暂免征收个人所得税(《财政部、国家税务总局关于个人转让股票所得继续暂免征收个人所得税的通知》财税字[1998]06l号);对个人转让境外上市公司的股票而取得的所得以及转让非上市公司的股权,没有相关税收优惠,应按税法的规定计算应纳税所得额和应纳税额,依法缴纳税款。4.获得现金结算股权激励工具,如股票增值权、业绩股票单位以现金支付的股权计划时,公司可以在年终奖的制度中将股票增值权解释成年薪或年终奖金以现金结算的股权激励计划包括股票增值权、虚拟股票、业绩单位等。根据《国家税务总局关于个人股票期权所得缴纳个人所得税有关问题的补充通知》(国税函[2006]0902号)第四条规定:员工在行权日不实际买卖股票,而按行权日股票期权所指定股票的市场价与施权价之间的差额,直接从授权企业取得价差收益的,该项价差收益应作为员工取得的股票期权形式的工资薪金所得,按照《财政部、国家税务总局关于个人股票期权所得征收个人所得税问题的通知》(财税[2005]35号文件)的有关规定计算缴纳个人所得税。而《财政部、国家税务总局关于股票增值权所得和限制性股票所得征收个人所得税有关问题的通知》(财税[2009]5号)也明确了股票增值权也参照以上规定执行。也就是说,当股权激励计划采取以现金形式结算时,在结算的当天确认工资、薪金所得的实现。根据《关于调整个人取得全年一次性奖金等计算征收个人所得税方法问题的通知》(国税发[2005]09号)第二条的规定:纳税人取得全年一次性奖金,单独作为一个月工资、薪金所得计算纳税;由于工资、薪金采用的是超额累进税率,把全年一次性奖金除以12后再确定适用的税率,能大大降低税负,上述全年一次性奖金的计算方法每年只能用一次,实务中可以把股票增值权、业绩股票单位等以现金支付的股权计划解释成具有年薪或年终奖金的双重性质,从而使用《国家税务总局关于调整个人取得全年一次性奖金等计算征收个人所得税方法问题的通知》(国税发[2005]09号)第二条的规定,这样既没有增加公司的成本,又使激励对象获得相对有竞争力的税后收入。◎保险营销员所得的纳税筹划1.保险营销员所得的管理及要求(1)保险营销员的佣金构成。保险营销员的佣金由展业成本(即开展业务的成本)和劳务报酬构成。按照税法规定,对佣金中的展业成本,不征收个人所得税;对劳务报酬部分,扣除实际缴纳的营业税金及附加后,依照税法有关规定计算征收个人所得税。根据目前保险营销员展业的实际情况,佣金中展业成本的比例暂定为40%。(2)雇员与非雇员之分。对推销人员的销售提成奖金计算个人所得税应区分雇员与非雇员来说。根据《个人所得税法》及相关法规的规定:凡与单位存在雇佣关系的人员,为本单位工作取得的报酬,属于“工资、薪金所得”应税项目征税范围;临时为外单位工作取得的一次性报酬,不属于税法中所指的受雇,应是“劳务报酬所得”应税项目征税范围。因此,销售人员在取得销售提成时,应区分雇员和非雇员,分别按照不同的征税项目缴纳个人所得税。如公司采取销售费用大包干形式,不负担销售人员销售费用(含交通费、住宿费、出差补贴、宣传费、通讯费、业务招待费和其他有关费用,下同),雇员当月取得的销售提成扣除与销售相关的费用支出后的余额与单位发给的工资、薪金合并,按“工资、薪金所得”应税项目缴纳个人所得税;非雇员取得的一次性销售提成,应扣除与销售相关的费用支出后,按“劳务报酬所得”应税项目计征个人所得税。(3)征收政策。自2006年6月1日起,根据《国家税务总局关于保险营销员取得佣金收入征免个人所得税问题的通知》(国税函[2006]454号)规定:保险营销员的佣金由展业成本和劳务报酬构成。按照税法规定,对佣金中的展业成本,不征收个人所得税;对劳务报酬部分,扣除实际缴纳的营业税金及附加后,依照税法有关规定计算征收个人所得税(即每次收人不超过4000元的,减除费用800元;4000以上的减除20%的费用,适用税率20%)。P176-178
Introduction

在税法允许的范围内,如何少纳个人所得税,是本书所阐述的主题。 不同的自然人面对不同的个税,如员工,需要面对工资、奖金、社会保险 、住房补贴、差旅费、电话补贴、餐费、偶然所得、捐赠以及股票期权等 节税事项;如非员工,需要面对股息红利投资、经营利润、劳动报酬、财 产转让、著作权、专利权等节税事项。这些都是比较现实而有意义的事情 。本书犹如个税的字典,对每一个有关个税的事项进行了全过程、全方位 的注释,丰富的节税思路能为您实现个人所得税的节税愿望。 个人节税是对员工的工资薪金、补贴、奖金所得节税,还是对个人所 得税身份(居民纳税人、非居民纳税人)所得节税?是对稿酬、特许权使用 费所得节税,还是对财产租赁费、财产转让所得节税?是对利息、股息、 红利所得节税,还是对偶然所得节税等,对于每一个纳税事项,本书都列 举了多个实际案例,分别从节约型纳税筹划和优惠型纳税筹划进行考量, 从税务机关的角度、从注册税务师的角度、从个人纳税人的角度,给予了 纳税筹划指引。案例分别来自《中国税务报》、注册税务师们的咨询事项 和企业总会计师们筹划的个税事项。 本书基本囊括了所有个人的纳税事项,是个人所得的纳税筹划的工具 书。对于注册税务师来说,可以为咨询单位和个人进行个人所得税的纳税 筹划咨询,不必为个人所得税法掌握不详、不熟、不当而烦恼;对于单位 会计人员来说,不再为如何使员工个人所得税税负最小而束手无策;对于 自然人个人来说,不仅可以使个人独资、合伙、联营的税负最低,还能就 股权激励、财产租赁等税项税负最小化。 非常感谢参与本书编写的8位注册税务师和12位总会计师,同时还要感 谢北京财富阳光税务师事务所的15位员工,因为他们对此书的完善提供了 很多宝贵的建议,有了他们的努力与支持,才有了本书的诞生。 庄富怡 2012年8月20日

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Yami has a consolidation warehouse in China which collects multiple sellers’ packages and combines to one order. Our Yami consolidation warehouse will directly ship the packages to your door. Cross-store free shipping over $69.

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You may return products within 30 days upon receiving the products. Sellers take responsibilities for any wrong shipment or missing items. Packing needs to be unopened for any other than quality issues return. We promise to pack carefully, but because goods are taking long journey to destinations, simple damages to packaging may occur. Any damages not causing internal goods quality problems are not allowed to return. If you open the package and any quality problem is found, please contact customer service within three days after receipt of goods.

Shipping Information

Yami Consolidation Service Shipping Fee $9.99(Free shipping over $69)

Sellers in China will ship their orders within 1-2 business days once the order is placed. Packages are sent to our consolidation warehouse in China and combined there. Our Yami consolidation warehouse will directly ship the packages to you via UPS. The average time for UPS to ship from China to the United States is about 10 working days and it can be traced using the tracking number. Due to the pandemic, the delivery time may be delayed by about 5 days. The package needs to be signed by the guest. If the receipt is not signed, the customer shall bear the risk of loss of the package.

Sold by JD@CHINA

Service Guarantee

Free shipping over 69
Genuine guarantee

Shipping

Yami Consolidated Shipping $9.99(Free shipping over $69)


Seller will ship the orders within 1-2 business days. The logistics time limit is expected to be 7-15 working days. In case of customs clearance, the delivery time will be extended by 3-7 days. The final receipt date is subject to the information of the postal company.

Yami Points information

All items are excluding from any promotion or points events on Yamibuy.com

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

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About the brand

Jingdong book

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About the brand

Jingdong book