随着社会的不断进步,经济的高速发展,居民收入水平的逐步提高,导致个人所得税的纳税人群日渐庞大。因此,个人所得税在国家财政收入中的比重也呈逐年上升的趋势。从维护纳税人自身利益、减轻税收负担的角度出发,个人所得税纳税筹划越来越受到纳税人的高度重视。 With the continuous improvement of society, the rapid economic development and the gradual increase of residents’ income level, the taxpayers leading to personal income tax have become increasingly large. Therefore, the proportion of personal income tax in the state’s fiscal revenue has also been increasing year by year. From the perspective of safeguarding the interests of taxpayers and reducing the tax burden, taxpayers pay more and more attention to personal income tax planning.