目前我国税收比重来看,个人所得税收入占税收总收入的比重依然偏低。2014年为7.1%,与发达国家40%~50%有着较大的差距。作为一个不可低估具有一定发展潜力的税种,其对国家的财政收入的贡献是至关重要的,所以要不断完善个人所得税税制的同时减轻纳税人税负增加收入,就显得尤为重要。本文就以此为背景展开讨论,具体介绍了个人所得税纳税筹划的必要性以及个人所得税纳税筹划的思路及案例分析。 At present, the proportion of China’s tax revenue, personal income tax revenue accounted for the proportion of total revenue is still low. 7.1% in 2014, and 40% ~ 50% in developed countries have a big gap. As a tax that can not be underestimated and has certain potential for development, its contribution to the country’s fiscal revenue is of crucial importance. Therefore, it is especially important to constantly improve the personal income tax system and reduce the tax burden on taxpayers to increase their income. Based on this, this article starts the discussion, introduces the necessity of individual income tax planning and the thought and case analysis of personal income tax planning.