摘要:税务筹划和我们的生活息息相关，随着居民个人收入水平的不断提高，居民的涉税事务亦随之不断增加，如何在合法的前提下，使自己承担的税务最小化，是每一个纳税人的心中所想，因而税务筹划就成了实现纳税人心愿的一条路径。随着我国经济的快速发展，企业职工的工资薪金所得越来越高，使更多的职工成为了个人所得税的纳税人。从维护个人的切身利益、减轻个人及企业的税收负担的角度出发，企业工资薪金的个人所得税纳税筹划越来越受到纳税人的重视。那么如何使个人所得税的纳税人在不违法的前提下，尽可能的减轻所承受的税收负担，获得税后利益最大就成了一个重要的研究内容，个人所得税的税务筹划也显得越来越重要。

　　　本文以我国目前的税收体制为依据，利用税务筹划基本方法针对性的研究工资薪金所得的个人所得税的税务筹划。以神华宁煤集团职工工资薪金所得为个例，结合最新的个税和相关的税收法律政策，用大量的案例，研究工资薪金所得个人所得税税务筹划，分析各种筹划方案的效果。

关键词 个人所得税；工资薪金所得；税务筹划险管理的对策建议。

Abstract:Tax planning and our life is closely linked, with the continuous improvement of residents' personal income level of resident of tax-related affairs also increases unceasingly, how the legal framework, minimize own tax, is each taxpayer to hear, so tax planning became a path to realize taxpayer dream. With the rapid development of our economy, company employees income level unceasing enhancement, more and more people become the taxpayer of individual income tax. From the perspective of maintaining vital interests, reduce the tax burden of enterprise of wages and salaries for individual income tax planning by the taxpayers more and more attention. So how to make the taxpayer in the premise of not illegal, as much as possible to reduce taxes, to maximize revenue has become an important research content, design of individual income tax also appears more and more important.

　　　In this paper, based on the present tax system in our country, using the method of tax planning basic targeted research income, individual income tax of the wages and salaries tax preparation. Worker pay salaries in shenhua ningxia coal group as an example, combined with the latest tax and related legal tax policies, with a large number of cases, the personal income tax on proceeds from wages and salaries tax preparation, analysis of the effect of planning scheme.

Keywords   Personal income tax  Works pay  Tax planning