个人所得税论文文献

[会计]浅谈个人所得税的纳税筹划 摘 要21世纪，经济飞速发展，人们的收入水平也在不断的提高。但是，作为一名纳税义务人，依法纳税是我们必须遵守的，收入的提高也就意味着要多缴税，这样一来，原来增长的一部分收入由于要缴纳税金又剩下不多了。于是合理的进行个人所得税的纳税筹划越来越成为人们迫切的要求。本文的主要内容就是通过介绍纳税筹划的一些概念、内容和方法,来研究和探讨个人所得税的筹划方法，其中包括避税筹划、节税筹划和转税筹划。指导我们如何在不违反国家税法规定的情况下，合理、有效、持续的节约个人所得税费用，达到收益最大化的目的。本文分为五大部分，第一部分是绪论，主要介绍本文的写作目的、背景及国内外发展现状；第二部分介绍了纳税筹划和个人所得税筹划的概念；第三部分是从狭义的纳税筹划的概念中包括的避税筹划产生的原因来论述如何进行纳税筹划；第四和第五部分是分别从节税筹划和转税筹划这两个方面来论述纳税筹划的方法。关键词：纳税筹划，个人所得税，避税筹划，节税筹划，转税筹划目 录1 绪论 12 纳税筹划总论 纳税筹划的概念 个人所得税及其筹划的概念 43 避税筹划 避税筹划的概念 避税筹划的特征 避税筹划产生的原因 纳税义务人定义上的可变通性和税收起征点的不同 课税对象金额上的可调整性和税率上的差别性 74 节税筹划 节税筹划的概念 节税筹划的特征 利用个人所得税的税收优惠进行筹划 115 转税筹划 转税筹划的概念 转税筹划的特征 个人所得税的转税筹划 14结论 15致谢 16参考文献 17附录翻译和原文 18

Taxreform inJapan:Thecaseofpersonaltaxesa,b*CharlesYujiHorioka,ShizukaSekitaaInstituteofSocialandEconomicResearch,OsakaUniversity,6-1,Mihogaoka,Ibaraki,Osaka567-0047,JapanbJapanSocietyforthePromotionofScience(JSPS)ResearchFellowandGraduateSchoolofEconomics,OsakaUniversity,c/oInstituteofSocialandEconomicResearch,6-1,Mihogaoka,Ibaraki,Osaka567-0047,JapanReceived21March2006;receivedinrevisedform 31May2006;accepted1June2006AbstractInthispaper,weconductatheoreticalanalysisofpersonaltaxes(definedtoincludeconsumptionandincometaxes),describeandevaluatethepastandpresentstructureofpersonaltaxesinJapan,andbasedonourfindings,makeanumberofpolicyrecommendationsabouthowtoreform findthatthestructureofJapan’scurrentconsumptionandincometaxesisproblematicfrom theviewpointsofbothefficiencyandequityandproposeareform packagethatimprovesboththeefficiencyandequityofJapan’spersonaltaxesand,atthesametime,achievesfiscalreconstruction.#fication:H21;H23;H24Keywords:Consumption;Consumptiontax;CorlettandHague;Countercyclicalpolicy;Economicstimulus;Efficiency;Equity;Excessburden;Fiscalreconstruction;Fiscalreform;Governmentdebt;Imputedrent;Incometax;Inverseelasticityrule;Japan;Japaneseeconomy;Laborsupply;Leisure;Luxurygoods;Necessities;Optimaltaxation;Personaltaxes;Primarybalance;Progressivity;Ramsey;Regressivity;Saving;’soutstandingdebtasaratioofGDPiscurrentlyinexcessof150percentandisbyfarthehighestamongthemajorindustrializednations,,fiscalreconstructionisanurgentpriorityoftheJapanesegovernment,andithaspledgedtorestoretheprimarybalance(definedasgovernmentrevenuesexcludingbondrevenuesminusgovernmentexpendituresexcludinginterestpaymentsanddebtredemption)fiscalreconstructionthroughacombinationofspendingcutsandtaxincreasessinceneitherofthem (ZaiseiSeido-touShingikai)releasedtheresultsofitsprojectionsshowingthattheconsumptiontaxwillhavetoberaisedsharplyfrom thecurrent5percenttoafull22percentby2015iffi againstusing hikesin theconsumption tax to achievefiscalreconstruction, theincometaxcouldbeincreasedconsiderablyevenwithoutchangingtaxratesifenforcementweremadestricter(forexample,byintroducingataxpayeridentificationnumbersystem,increasingthenumberoftaxauditors,and/orincreasingtheproportionoftaxreturnsthatareaudited).Moreover,ficientamount, moreprogressive,fiscalreconstructionbyraisingrevenuefromtheincometaxratherthanbyraisingrevenuefrom (andhencemoreequitable)thantheconsumptiontaxtobeginwith,andmoreover,ifweenforceitmorestrictlyandincreaseitsprogressivity,itwouldgeneratemorerevenueand,atthesametime,becomeevenmoreequitable(acrossoccupationsaswellasacrossincomegroups),fiscalreconstruction,(definedtoincludeconsumptionandincometaxes),describeandevaluatethepastandpresentstructureofpersonaltaxesinJapan,andbasedonourfindings,makeanumberofpolicyrecommendationsabouthow toreform findthatthestructureofJapan’scurrentconsumptionandincometaxesisproblematicfrom theviewpointsofbothefficiencyandequityandproposeareform packagethatimprovesboththeefficiencyandequityofJapan’spersonaltaxesand,atthesametime,achievesfi(consumptionandincometaxes)from theviewpointsofefficiencyandequity;inSection3,wedescribeandevaluatethepastandpresentstructureofpersonaltaxesinJapanfromtheviewpointsofefficiency,equityandcountercyclicalpolicy;andfinally,inSection4,wemakepolicyrecommendationsbasedonourfindings我继续添加，一次发不完！我的邮箱,我给你传过去，还击败kb呢！

Personal Income Tax Personal Income Tax (PIT) is a direct tax levied on income of a person. A person means an individual, an ordinary partnership, a non-juristic body of person, a deceased person and an undivided estate. In general, a person liable to PIT has to compute his tax liability, file tax return and pay tax, if any, accordingly on a calendar year basis. 1. Taxable Person Taxpayers are classified into "resident" and "non-resident". "Resident" means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. A resident of Thailand is liable to pay tax on income from sources in Thailand on a cash basis, regardless where the money is paid, as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand. 2. TAX BASE Assessable Income Income chargeable to the PIT is called "assessable income". The term covers income both in cash and in kind. Therefore, any benefits provided by an employer or other persons, such as a rent-free house or the amount of tax paid by the employer on behalf of the employee, are also treated as assessable income of the employee for the purpose of PIT. Assessable income is divided into 8 categories as follows: (1) income from personal services rendered to employers; (2) income by virtue of jobs, positions or services rendered; (3) income from goodwill, copyright, franchise, other rights, annuity or income in the nature of annual payments derived from a will or any other juristic Act or judgment of the Court; (4) income in the nature of dividends, interest on deposits with banks in Thailand, shares of profits or other benefits from a juristic company, juristic partnership, or mutual fund, payments received as a result of the reduction of capital, a bonus, an increased capital holdings, gains from amalgamation, acquisition or dissolution of juristic companies or partnerships, and gains from transferring of shares or partnership holdings; (5) income from letting out of property on hire and from breaches of installment sales or hire-purchase contracts; (6) income from liberal professions; (7) income from construction and other contracts of work; (8) income from business, commerce, agriculture, industry, transport or any other activity not specified earlier. Deductions and Allowances Certain deductions and allowances are allowed in the calculation of the taxable income. Taxpayers shall make deductions from assessable income before the allowances are granted. Therefore, taxable income is calculated by: TAXABLE INCOME = assessable income - deductions - allowances Deductions allowed for the calculation of PIT Type of Income Deduction Income from employment Income received from copyright Income from letting out of property on hire - Building and wharves - Agricultural land - All other types of land - Vehicles - Any other type of property Income from liberal professions Income derived from contract of work whereby the contractor provides essential materials besides tools Income derived from business,commerce, agriculture, industry, transport, or any other activities not specified earlier 40% but not exceeding 60,000 Baht 40% but not exceeding 60,000 Baht 30% 20% 15% 30% 10% 30% except for the medical profession where 60% is allowed actual expense or 70% actual expense or 65-85% depending on the types of income Allowances (Exemptions) allowed for the calculation of PIT Types of Allowances Amount Personal allowance - Single taxpayer - Undivided estate - Non-juristic partnership or body of persons Spouse allowance Child allowance (child under 25 years of age and studying at educational institution, or a minor, or an adjusted incompetent or quasi-incompetent person) Parents allowance (parents over 60 years of age with income less than 30,000 Baht) Old age allowance (over 65 years of age) 30,000 Baht for the taxpayer 30,000 Baht for the taxpayer's spouse 30,000 Baht for each partner but not exceeding 60,000 Baht in total 30,000 Baht 15,000 Baht each (limited to three children) 30,000 Baht each190,000 Baht income exemption each Education (additional allowance for child studying in educational institution in Thailand) Life insurance premium paid by taxpayer or spouse Approved provident fund contributionsLong term equity fund 2,000 Baht each child Amount actually paid but not exceeding 50,000 Baht each Maximum allowance (exemption) of 300,000 Bath, but not exceeding 15% of incomeMaximum allowance (exemption) of 300,000 Bath, but not exceeding 15% of income Home mortgage interest Social insurance contributions paid by taxpayer or spouse Charitable contributions Amount actually paid but not exceeding 50,000 Baht Amount actually paid each Amount actually donated but not exceeding 10% of income after standard deductions and allowances Tax Credit for Dividends Any taxpayer who domiciles in Thailand and receives dividends from a juristic company or partnership incorporated in Thailand is entitled to a tax credit. In computing assessable income, a taxpayer shall gross up his dividends by the amount of the tax credit received. The amount of tax credit is then creditable against his tax liability. Tax credit = dividend x corporate tax rate/(100-corporate tax rate) 3. Tax Rates Progressive Tax Rates Personal income tax rates applicable to taxable income are as follows. Tax rates of the Personal Income Tax Taxable Income Tax Rate (%) Tax Amount Accumulated Tax 0 - 80,000 (before 2004) Exempt - - 0 - 100,000 (2004 onwards) Exempt - - 100,001 - 500,000 10 40,000 40,000 500,001 - 1,000,000 20 100,000 140,000 1,000,001 - 4,000,000 30 900,000 1,040,000 4,000,001 and over 37 In the case where income categories (2) - (8) mentioned in are earned more than 60,000 Baht per annum, taxpayer has to calculate the amount of tax by multiplying to the assessable income and compare with the amount of tax calculated by progressive tax rates. Taxpayer is liable to pay tax at the amount whichever is greater. Separate Taxation There are several types of income that the taxpayer shall not include or may not choose to include such income to the assessable income in calculating the tax liability. Income from sale of immovable property Taxpayer shall not include income from sales of immovable property acquired by bequest or by way of gift to the assessable income when calculating PIT. However, if the sale is made for a commercial purpose, it is essential that such income must be included as the assessable income. Nevertheless, from January 2003, gains from sales of residential buildings shall not be included as income if such gains are spent on purchasing a new home within 1 year before or after selling his primary residence. Interest Interest income may, at the taxpayer's selection, be excluded from the computation of PIT provided that a tax of 15 per cent is withheld at source. However, the following forms of individual's interest income are exempt from 15 per cent withholding tax; (1) interest on bonds or debentures issued by a government organization, (2) interest on saving deposits in commercial banks if the aggregate amount of interest received is not more than 20,000 Baht during a taxable year, (3) interest on loans paid by a finance company, (4) interest received from any financial institutions organized by a specific law of Thailand for the purpose of lending money to promote agriculture, commerce or industry. Dividends Taxpayer who is a resident in Thailand and receives dividends or shares of profits from a registered company or a mutual fund which tax has been withheld at source at the rate of 10 per cent, may choose to exclude such dividends from the assessable income when calculating PIT. However, in doing so, taxpayer will be unable to claim any refund or credit as mentioned in . 4. Withholding Tax For certain categories of income, the payer of income has to withhold tax at source, file tax return (Form PIT 1, 2, or 3 as the case may be) and submit the amount of tax withheld to the District Revenue Office. The tax withheld shall then be credited against tax liability of a taxpayer at the time of filing PIT return. The following are the withholding tax rates on some categories of income. Types of income Withholding tax rate 1. Employment income 5 - 37 % 2. Rents and prizes 5 % 3. Ship rental charges 1 % 4. Service and professional fees 3 % 5. Public entertainer remuneration - Thai resident - non-resident 5 % 5 - 37% 6. Advertising fees 2 % 5. Tax Payment Taxpayer is liable to file Personal Income Tax return (Form PIT 90 or 91) and make a payment to the Area Revenue Branch Office within the last day of March following the taxable year. Taxpayer who derives categories of income (5) - (8) during the first six months of the taxable year is also required to file half - yearly return (Form PIT 94) and make a payment to the Area Revenue Branch Office within the last day of September of that taxable year. Any withholding or half-yearly tax, which has been paid, can be used as a credit against the tax liability at the end of the year.