position of choice, as far as possible to minimize tax burden, obtain proper tax benefits.
Personal income tax is the closest relations with the people of taxes, is also the most
dramatic growth in the recent one of taxes. Tax planning is the tax law and tax learn two
disciplines of "chaoyang sphere", gradually become scholars research hot objects.
In our country's individual income tax, the study also it is a relatively new topic,
waiting to us to further strengthen the theory and the practice exploration. Lawfully pay
taxes is the duty of every taxpayer, but in the tax law allowed within the scope of the tax
planning, effective, and can be reasonably income tax, achieve the purpose of relative
increase. There are many methods of tax planning, different income individuals could
based on income and how much income type planning the best taxpaying scheme. This
paper in individual income tax planning said existing problems to explore.
Keywords: Individual income tax; Tax planning
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