Proceedings of the 2019 3rd International Conference on Education, Management Science and Economics (ICEMSE 2019)

Tax Cost Control of Personal Remuneration for Female Workers with Two Children under the New Tax Policy

Authors
Yu Liao, Jing Chen
Corresponding Author
Yu Liao
Available Online September 2019.
DOI
10.2991/icemse-19.2019.100How to use a DOI?
Keywords
woman, compensation, personal income tax, cost
Abstract

The purpose of the work is a study of how women can better avoid taxes under the new tax policy. With the rapid development of market economy in China, the competition between various enterprises has become more and more intense in recent years. Female employees actively participate in social labor and become a force that can’t be ignored in the workplace. However, in the employment process of enterprises in China, discrimination against women and the situation of low pay of female employees is still common. How to help the female employees of two children to reasonably carry out tax planning is the key issue. Based on the analysis of the salary level of female employees, this paper discusses the comparison scheme of the tax cost control of female employees 'pay under the new tax policy and puts forward some measures to reduce the tax cost of female employees' pay. The article compared the situation of female employees 'income tax before and after the new personal income tax policy and proposes that using the tax relief allowed by the policy has helped individuals to minimize tax expenditure.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2019 3rd International Conference on Education, Management Science and Economics (ICEMSE 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
September 2019
ISBN
10.2991/icemse-19.2019.100
ISSN
2352-5428
DOI
10.2991/icemse-19.2019.100How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Yu Liao
AU  - Jing Chen
PY  - 2019/09
DA  - 2019/09
TI  - Tax Cost Control of Personal Remuneration for Female Workers with Two Children under the New Tax Policy
BT  - Proceedings of the 2019 3rd International Conference on Education, Management Science and Economics  (ICEMSE 2019)
PB  - Atlantis Press
SP  - 430
EP  - 433
SN  - 2352-5428
UR  - https://doi.org/10.2991/icemse-19.2019.100
DO  - 10.2991/icemse-19.2019.100
ID  - Liao2019/09
ER  -