1新个税法下个人所得税政策解析及纳税筹划摘 要近十年来,个人所得税法不断改革创新。为了实现我国多年前的夙愿，即2020 年全面建成小康社会，2019 年 1 月 1 日，我国政府正式推行新个人所得税政策。新政策不管是对个人还是企业甚至对国家都有深远影响。个人所得税在新税政下，不论是税率次级还是专项扣除都与以往有很大的不同。个人所得税除了具有筹集财政收入的基本功能外，还能调节社会收入分配。个人所得税作为纳税人直接接触到的税种，关系到国家对纳税人的二次分配，所以其造成的调节效果也最为广大群众关注。本文通过解读个税改革政策，洞察改革深意，了解个税改动的内容，提高个人纳税意识；并在遵守国家政策法规的前提下，结合新修订的个税法规定与纳税人实际情况来进行个税筹划可行性的探讨,为个人提供多样化的纳税筹划方案，减轻个人税费负担，增加可支配收入。关键词：纳税筹划；个人所得税政策解析；个人所得税2Analysis and tax planning of personal income tax policies under the new tax lawAbstractIn the decade, the reforme of personal income tax law has been continuously innovated. In order to achieve the goal of ensuring a comprehensive well-off society in 2020, from January 1, 2019, the state will implement the latest personal income tax policy. The impact of the new policy is not limited to individuals or companies, but will also have a more obvious impact on the country's subsequent development layout .Under the new tax policy, personal income tax, whether it is a subordinate tax rate or a special deduction, is very different from the past. This article interprets individual tax reform policies, gains insights into reforms, understands the content of individual tax changes, improves personal tax awareness, and provides targeted tax planning programs for individuals to reduce personal tax burdens while complying with national policies and regulations. Increase disposable income.Key words: Tax Planning；Analysis of personal income tax policy Personal ...
