个人所得税纳税筹划中的基本结论及其在薪酬管理中的应用

With the working-class' income gradually increasing, the proportion of their spending on individual income tax is rising. Therefore, individual income tax planning is concerned by everyone. It is a basic conclusion in the theory of individual income tax planning that paying salaries averagely makes the tax lowest if the total salaries are fixed. It is investigated deeply and is generalized to more general results which enrich and develop the theory of individual income tax. Moreover, it is widely applied in staff's salary management, and together with Pareto optimization method it presents the optimal salary management plan for continuous several years.