高校教职工个税税务筹划备受关切。本文通过对高校相关人员个人所得税纳税义务的分析,提出了高校进行个税税务筹划的基本思路,即通过工资和年终奖的合理转换节税和通过工资薪金与劳务报酬合理转换节税,有利于合理降低高校的办学成本和教职工的个人所得税负担。 A tax and tax planning college faculty concerns. Based on the analysis of the personal income tax liability of college personnel, this paper puts forward the basic idea of ​​tax planning for a university, which is to pass the reasonable conversion of the salary and the year-end bonus and to save the tax through the salary and salary, Reasonably reduce the running costs of colleges and universities and the personal income tax burden of faculty and staff.