知识经济时代企业的竞争是人力资本的竞争,企业为提高员工工作绩效、留住人才,纷纷制定员工激励体系。但部分公司在设计激励体系时忽视了税收筹划问题,致使公司在激励过程中承担了较高的纳税成本。因此,从维护企业利益、减轻纳税负担的角度出发,企业应该重视激励机制中的个人所 The competition of enterprises in the era of knowledge-based economy is the competition of human capital. In order to improve the performance of employees and retain talents, the enterprises have formulated the incentive system for employees. However, some companies ignore the problem of tax planning when designing the incentive system, which causes the company to bear higher tax costs during the incentive process. Therefore, from the perspective of safeguarding the interests of enterprises and reducing the tax burden, enterprises should attach importance to the individuals in the incentive mechanism