特许权使用费个人所得税纳税筹划研究——以华通琴行为例
Research on Tax Planning ofPersonal Income Tax of Royalties—Take Huatong Piano House as an Example

针对特许权使用费所得税关乎高级技术人才高端科技成果转化积极性而又未引起纳税筹划重视的客观实际，结合个税法和相关政策规定，采用逻辑推理法、对比分析法和指标评价法等，概要介绍了特许权使用费所得税纳税筹划的意义和政策依据，分析了特许权使用费所得税负变化态势和最高税负点，围绕测定特许费所得与工薪所得两种计税模式的权利所得额临界点测定、注重所得税汇算清缴、精心构思特许费一次获取和分年收费的计税模式和善用公益慈善捐赠税收优惠政策等，重点探索了特许权使用费纳税筹划的要点及方法，以便为受许单位财会人员扣缴所得税和专有人汇算清缴所得税提供理论指导。
In view of the objective reality that the royalties income tax is related to the enthusiasm of high-end technical talents in transforming high-end scientific and technological achievements, but does not attract tax planning attention, combining individual tax laws and relevant policy regulations, logical reasoning method, comparative analysis method and index evaluation method are used to outline the significance and policy basis of fees for the use of concessions income tax payment planning, and analyze the negative changes in concession fee income tax and the highest. The tax burden is based on the determination of the critical point of the right to income of the two taxation models of concession fee income and wage income, focusing on the settlement and payment of income tax, carefully conceives the taxation model to obtain or divide a few years at a time fee collection, makes good use of public welfare charity, Donation tax preferential policies, etc., and focuses on exploring the main points and methods of concession tax payment planning, so as to provide theoretical guidance for the accounting and tax withholding of the authorized unit’s accounting personnel and the exclusive person’s settlement of the income tax.