1, salary, salary and welfare planning. Getting a high salary is the main means to improve a person's consumption level, but because the personal income tax rate of wages and salaries is progressive, when it is progressive to a certain extent, the disposable cash brought by new wages will gradually decrease. Therefore, changing taxpayers' cash wages to provide benefits can still increase their consumption satisfaction, but they can pay less personal income tax. For example, enterprises provide employees with accommodation, holiday travel allowance, welfare facilities, etc.

2. Planning of tax item conversion and selection. Because the same amount of income from wages, salaries and labor remuneration is subject to different tax rates, it is an important idea to use the difference of tax rates for tax planning. In some cases, the income from wages and salaries is separated from the income from labor remuneration, while in some cases, the income from wages and salaries will be combined to save taxes. Under certain circumstances, it is necessary to convert income between wages, salaries and labor remuneration to save taxes.

3. Plan by cutting mountains. For tax items with progressive tax rates, the more even the distribution of tax basis in each period is, the more favorable it is to save tax expenditure. Using the method of "cutting peaks and filling valleys" to share taxpayers' wages and salaries in different periods can reduce the marginal tax rate and save tax revenue.

Principles of tax planning for individual income tax;

1, the principle of legality. That is, tax planning should be reasonable and legal, on the premise of not violating the law, which is embodied in the following aspects: first, tax planning should conform to the existing legal norms; Second, tax planning should always pay attention to the new changes in tax law. Make tax planning work within the scope permitted by law, and do not make reasonable planning activities evolve into illegal acts such as tax evasion.

2, the principle of rationality. The principle of rationality is mainly manifested in the fact that the individual income tax planning should be reasonable, which needs attention: first, the tax planning should conform to the behavioral characteristics, and the facts that cannot be constructed cannot be realized; Second, the operation of tax planning must be abnormal and conform to common sense; Third, tax planning should meet the requirements of other economic laws and regulations, not just from the perspective of tax planning.

3. The principle of planning in advance. The principle of pre-planning means that individual tax planning must be carried out before the individual tax obligation is determined. In other words, if the individual's tax obligation has been set, it is futile to do any planning activities at this time. Therefore, effective personal income tax planning must be carried out before determining the tax obligation.

To sum up, the implementation regulations of the individual income tax law are the specific implementation rules of the individual income tax law and one of the legal basis for individual tax planning. The regulations stipulate the calculation method, tax declaration and tax treatment of individual income tax.

Legal basis:

Regulations on the Implementation of the Labor Contract Law of the People's Republic of China

Article 34

Reasonable wages and salaries refer to the wages and salaries actually paid to employees by enterprises in accordance with the provisions of the wage and salary system formulated by the shareholders' meeting, the board of directors, the remuneration committee or relevant management institutions. The tax authorities can master the following principles when confirming the rationality of wages and salaries:

(1) The enterprise has formulated a relatively standardized salary and salary system for employees;

(2) The wage and salary system formulated by the enterprise conforms to the industry and regional level;

(3) The wages and salaries paid by enterprises in a certain period of time are relatively fixed, and the wage and salary adjustments are carried out in an orderly manner;

(4) The enterprise has fulfilled the obligation of withholding and remitting individual income tax on the wages and salaries actually paid;

(5) The arrangement of wages and salaries is not aimed at reducing or evading taxes.