摘要: 综合探讨个人所得税改革及筹划，个人所得税改革不仅仅是一个税种的改革，因此不能将之局限于改变征收模式，改变几个税率等，而是应该从一个全面的角度考虑个人所得税改革。如何从理论上解决人们关心的问题，如何使个人所得税改革成为我国经济社会改革的一个有机部分，才是我们真正的问题。纳税人进行纳税筹划的初衷是为了少缴或缓缴税款，但纳税人的这种安排采取的是合法或不违法的形式，这不仅“钻”了国家的财税政策空子，而且学到了财税政策，法规知识。此外，为了进一步提高纳税筹划的效果，纳税人还会自觉不自觉地进一步钻研财税政策、法规，从而进一步激励纳税人提高政策水平、增强纳税意识、自觉抑制偷、逃税等违法行为。

关键词：个人所得税，改革，筹划

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

　　　税收是不仅早已与人民群众的生活息息相关，而且演变成为政府调控经济的重要手段。在当前诸多税种中，人们关注度最高的当属个人所得税，其每次改革都会引起社会的热议。国家存在的经济体现就是捐税。既然它不可避免，怎么找到合理的度，这就非常重要。个人所得税的筹划是个人理财的一个重要组成部分。在依法纳税的前提下，从维护切身利益、减轻税收负担的角度出发，通过筹划，减轻税负，引起了人们的广泛关注。