工资薪金是企业员工的主要收入来源,如何使税负降到最低,根据其全年经济效益和对某些员工全年工作业绩的综合考核情况,通过合理安排工资、奖金的发放时间和金额,减轻税负。对年终奖进行合理筹划,能起到有效降低税负的作用。同时,由于税法不是一成不变的,有的方法在一定时期是合法的,但在另一时期可能就属于违法行为。因此,我们应该经常注意税法的变化,依法纳税,合理筹划。 Wages and salaries are the main source of income for employees, how to minimize the tax burden, according to the annual economic benefits and the comprehensive assessment of the performance of some employees for the whole year, by reasonably arranging the time and amount of payment of salaries and bonuses, Reduce the tax burden. The year-end awards for a reasonable plan, can play an effective tax burden reduction. In the meantime, since the tax law is not immutable, some methods are lawful for a certain period of time, but may be illegal at another time. Therefore, we should always pay attention to the changes in the tax law, pay taxes in accordance with the law and make reasonable plans.