Tax Planning of Personal Income Tax of College Teachers under New Personal Income Tax Law

DOI

10.2991/icemct-15.2015.133How to use a DOI?

Keywords

Colleges, Personal income tax, Tax planning

Abstract

With the continuous improvement of China’s economic level and the increase of national investment in education recently, the personal income of college teachers increases rapidly. Under this background, State Administration of Taxation proposes that the college teachers should be listed in the high income industry and be taken as the key object of personal income tax collection and management. In this paper, the principle and method of tax planning of personal income tax are introduced and then the tax planning of personal income tax scheme of college teachers under the new personal income tax law is discussed based on the analysis of the income composition of college teachers, hoping to reduce the tax burden of teachers by legal and reasonable tax planning means.

Copyright

© 2015, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Aihui Sheng
PY  - 2015/06
DA  - 2015/06
TI  - Tax Planning of Personal Income Tax of College Teachers under New Personal Income Tax Law
BT  - Proceedings of the 2015 International Conference on Education, Management and Computing Technology
PB  - Atlantis Press
SP  - 629
EP  - 633
SN  - 2352-5398
UR  - https://doi.org/10.2991/icemct-15.2015.133
DO  - 10.2991/icemct-15.2015.133
ID  - Sheng2015/06
ER  -