纳税最优的工资奖金分配方案研究

根据我国现行的税法,个人所得税纳税采用九级累进税率.年工资和年终奖在速算扣除数个数上存在不同,使得对于相同的税前年收入,如果采用不同的年工资和年终奖分配方案会产生不同的税后实际所得.通过简化变量和缩小有效解区域,以及一系列严格的数学推导,得到了任意年收入下,月工资和年终奖的最优分配方案,使得在现有税制下,纳税额最小,税后收入最大.这个最优方案避免了税金负效应现象,保证了纳税公平性,有利于国家税务监管,企业员工薪金分配和个人纳税筹划;具有广阔的应用前景.

The Study of The Optimal Allocation Arrangement Between Salary and Bonus For Pre-Tax Income Based on The Minimum Income Tax

According to the current tax law,China applies nine progressive tax brackets to the different amount of individual income.Since the different amounts of tax deducts are applied to the salary and bonus,as for the same amount of pre-tax income,however we may take different tax bearing and possess different after-tax income,only because of different allocation arrangement between salary and bonus for pre-tax income.This text tries to find the optimal allocation between salary and bonus for any amount of pre-tax income under the current tax law through a series of rigorous mathematical proofs,including reducing the numbers of the variables and narrowing the feasible regions of results.Our results of the optimal allocation arrangement for any amount of pre-tax income plays roles in many aspects, such as avoiding unreasonable tax bearings to reach tax justice,increasing the validity of tax monitor system,and rationalizing the arrangements of income allocation for employees and arrangements of tax for individuals,so our research results are very prospect.