裸辞遇到税，看看个人所得税的筹划

企业中高收入含《含外籍外派人士》工资奖金个人所得税筹划方案及落地实施技巧

2018年04月17日（北京）
2018年04月20日（上海）
2018年05月29日（深圳）

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课程前言:
作为纳税人，您每年都要因为支付工资奖金而交纳很大数额的个人所得税和企业所得税。
但是，您是否计算过，在您交纳的税额中，有相当大的部分是可以通过有效地避税筹划方法而
合法、合理地免除的？
As taxpayers, you need to pay large amount of personal income tax and corporate
income tax wages because of salaries and bonuses. But, have you ever thought about
that a considerable part of your tax paid can be legally and reasonably avoided
through effective tax planning methods.
自新《个人所得税法实施条例》执行以来，大大增加了企业管理、营销和技术骨干及外籍
人士等中高收入者的税负！而且，国税总局正在采取更为严厉的政策和措施，以加强对中高收
入者的税收征管，并由此直接影响到今年的企业所得税！因此，掌握合理、合法的避税方法及
技巧是十分必要的，因为这将大大减轻您的税负，从而有效地避免您个人的经济损失并增加企
业的效益！
Since the "law on personal income tax regulations" implementation, greatly
increased the high income of enterprise management, marketing and technical back-
bone and foreign nationals in the tax burden! Moreover, the national tax adminis-
tration is taking more policies and strict measures, to strengthen tax collection
and management of high earners, and thus directly affect the enterprise income tax!
Therefore, it is necessary to master skills and avoidance method is reasonable and
legitimate, because it will reduce your tax burden, thus effectively avoiding your
personal economic loss and increase the efficiency of enterprises!

课程目标:
专家将根据最新的税收征管动向以及个人所得税热点问题进行讨论，帮您建立合法且长期
有效的个税避税思路及方案！
Experts will be based on the tax issue the new tax collection and administration
of individual income trends and discussions, help you establish legitimate and effe-
ctive long-term tax avoidance ideas and solutions.
通过30多种实用避税方法，大大减轻贵公司管理、营销和技术骨干及外籍人士等中高收入者的税负！
By the 30 kinds of practical method of tax evasion, high income greatly reduce your
company management, marketing and technical backbone and foreign nationals in the tax
burden.
专家还将为您提供一系列降低工资费用相关的企业所得税的避税方案，以增加企业的经济效益！
Experts will also provide a series of tax avoidance schemes reduce wage costs rel-
ated to the enterprise income tax for you, in order to increase the economic efficiency
of enterprises.
专家将结合精选案例进行授课，并且现场答疑解惑，解决您工作中的棘手问题！您还有机会
与同行就共同的问题进行交流并从中受益！
Experts will teach in combination with case selection, and on-site FAQ, to solve
difficult problems in your work! You still have a chance with peers on the common pr-
oblems in communication and benefit from.

学习费用：3500元/人（包括资料费、午餐及上下午茶点等）
课程对象：企业中高收入者

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课程大纲

一、个人所得税法对中高收入者的影响分析
Analysis on the effect of 1/0 on individual income tax on high earners
1、新法法规透析 /New regulations dialysis
2、税收监管动态透析 /tax regulation dynamic dialysis
3、新法对工资奖金税收影响分析 /Analysis of the impact of the new law on wage bonus tax ?

二、 中高收入者的避税筹划思路
In the high income tax planning
1、纳税人筹划及案例分析 /taxpayer planning and case analysis
2、税种筹划及案例分析 /taxes and case analysis
3、征税项目的筹划及案例分析 /Planning and case analysis of ? of taxable items
4、减少计税依据的筹划及案例分析 /Planning and case analysis of tax based on reducing
5、降低适用税率的筹划及案例分析 /Planning and case analysis of the applicable tax rate reduced
6、选择计税方法的筹划及案例分析 /selection planning and case analysis methods

三、中高收入者工资薪金的个税避税筹划及案例分析
Analysis of wages and salaries tax avoidance planning and case of 3/0 in the high income
1、企业薪资方案的设计 /Design ? salary scheme
2、工资费用化项目的选择与实施 /Selection and implementation of ? salary expense items
3、工资发放方法的筹划 /payroll for planning
4、最低工资的税负方案 /minimum wage tax scheme
5、多处取得工资的避税计划 /many get wage tax plan
6、年金的避税筹划 /annuity tax planning
7、福利费的避税筹划 /welfare tax planning
8、劳务报酬的避税筹 /The remuneration of labor tax planning
9、工资项目转化，等等 /Wage project transformation, etc.

四、中高收入者的奖金避税筹划及案例
n the high income bonus tax planning and case
1、奖金发放形式的避税筹划 /Planning ? bonus forms of tax avoidance
2、奖金最低税负方案的设计 /Design ? bonus minimum tax scheme
3、年终一次性奖金的避税筹划 /Planning the yearly lump sum bonus tax
4、包干奖金的避税筹划 /lump sum bonus tax planning
5、奖金发放时间的避税筹划，等等 /Planning the bonus tax, etc.

五、工资费用的企业所得税筹划
Wage costs of the enterprise income tax planning
1、为职工支付其他费用的所得税扣除 /Income tax ? pay for other expenses for employees deduction
2、工资税前列支方式的所得税筹划 /Income tax planning ? payroll tax expenses method
3、利用工资附加费的企业所得税筹划 /use wage surcharge of enterprise income tax planning
4、基于降低税负的企业年金方案设计 /designed to reduce the tax burden on enterprise annuity plan
5、基于降低税负的工薪方案设计等 /reduce the tax burden of working scheme design based on

六、外籍个人工资奖金所得税避税筹划/Foreign individuals pay bonuses income tax tax planning
1、销售和市场业务管理制度 /sales and marketing business management system
2、外籍个人纳税义务的认定 /foreign individuals that the obligation of tax payment
3、外籍个人工资最低税负方案的筹划 /foreign individuals pay minimum tax scheme planning
4、改变住所的税收筹划 /change residence tax planning
5、出境时间的税收筹划 /Tax planning ? exit time
6、外籍个人工资支付地的税收筹划 /foreign individuals pay more tax planning
7、外籍个人工资来源地的税收筹划 /foreign individuals pay tax planning of the sources
8、外籍个人收入项目转变的税收筹划 /Transformation of foreign personal income tax planning throughout the project
9、 外籍个人先分配后转让的税收筹划 /Tax planning ? foreign individuals assign transfer
10 、外籍个人工资福利化的税收筹划 /Tax planning ? foreign individuals wages and welfare
11、利用税收优惠政策的税收筹划 /the use of tax preferential policies in tax planning

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导师介绍：陈老师
国内著名财税专家、现任职某市税务稽查局副局长职务，拥有25年税务机关一线从事征收、
管理、稽查工作。
江苏省国税稽查局选案专家组成员，江苏省国税局特聘兼职培训讲师，曾受多家咨询公司
和律师事务所委托成功实施多个税务筹划、税务行政复议及税务行政诉讼案例，有着深厚的财
税理论功底和丰富的实践经验。
《中国税务报》、《中国税务》特约撰稿人。在《中国税务》、《涉外税务》、《中国税
务报》等报刊杂志发表数百篇文章。浙江大学、北京大学总裁班高级培训师、上海国家会计学
院、上海财经大学兼职客座教授，研究领域包括资本市场税收问题、重组并购税制、反避税、
税收协定及其他涉外税收问题、中外税制差异问题、税会差异问题、企业涉税风险及内部控制
问题、金融税制问题等。
曾经为欧盟商会、外商协会、税收机关、博士（中国）、万科集团、可口可乐、西门子、
华为、联想、三星、中国电信、和记黄埔等世界500强企业开展税务培训，授课内容理论和实
务并重，实用性强，信息量大，具有前瞻性，受到普遍欢迎。
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