| 高校引进人才“安家费”的税务筹划 |
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| 引用本文： | 李克亮. 高校引进人才“安家费”的税务筹划[J]. 曲靖师专学报, 2011, 0(1): 15-18 |
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| 作者姓名： | 李克亮 |
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| 作者单位： | 曲靖师范学院计划财务处,云南曲靖655011 |
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| 摘 要： | 随着高校之间人才竞争的加剧,很多高校,尤其是地方新建本科院校为吸引优秀人才加盟,竞相提供高额购房补贴或安家费。对于高校引进人才安家费等问题让高校财务人员感到困惑,是否应当扣缴个人所得税,如何进行税务筹划才能使税负最低。结合相关税法的规定,提出解决上述问题的对策和建议,是很多引进人才的高校面临的迫切问题。
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| 关 键 词： | 高等教育 安家费 个人所得税 税务筹划 |
Tax Planning on the Setting-in Allowance for University Teacher |
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| Li Keliang. Tax Planning on the Setting-in Allowance for University Teacher[J]. , 2011, 0(1): 15-18 |
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| Authors: | Li Keliang |
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| Affiliation: | Li Keliang(Department of Finance,Qujing Normal University,Qujing Yunnan 655011,P.R.China) |
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| Abstract: | The competition of talents among universities,especially the newly-built ones,makes the universities promise to provide high setting-in allowance for talents,which make the universities face the problems whether the settle-in allowance is tax-free or there is a most advantageous method for the tax.Some ideas to solve problems are to be provided according to work experiences and the relevant tax law. |
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| Keywords: | higher education setting-in allowance individual income tax tax planning |
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