从个人的角度来讲,依法纳税是每位公民应尽的法定义务,而纳税人出于对自身利益的考虑,往往希望将自己的税负合理地减到最小;从企业的角度来讲,依法代扣代缴是每家企业应尽的法定义务,而企业出于对等额工资费用支出效能最大化的考虑,也往往希望将员工的税负合理地减到最小。因此,如何在合法的前提下尽量减少员工工资、薪金所得税负是每一位员工、每一家企业均普遍关注的问题。 From an individual’s point of view, paying taxes according to law is the legal obligation that every citizen should make. However, taxpayers often want to minimize their tax burden rationally for their own interests. From an enterprise perspective, Withholding and paying according to law is the statutory obligation that every enterprise should make. However, for the sake of maximizing the efficiency of the equivalent wage and expenditure, the enterprise often also wants to minimize the tax burden of employees reasonably. Therefore, how to minimize employee salary and salary income tax under the premise of being legal is a common concern of every employee and every enterprise.