(1) Arrange the salary payment as much as possible to allow pre-tax deductions from below;
(2) Increase the level of employee benefits and reduce the nominal income;
(3) The method of postponing or advancing can be adopted to roughly equalize the salary income of each month;
(4) Taxpayers receive their labor remuneration through the longest possible installments of labor compensation.
Wherein: the main methods to improve the level of employee benefits and reduce the nominal income are:
(1) the provision of accommodation by enterprises is an effective method to reasonably avoid tax on personal income tax;
(2) the provision of holiday travel allowances by enterprises;
(3) the purchase of financial management insurance from insurance companies;
(4) some of the wages are credited to payrolls, and the rest of the wages Take the way of reimbursement with invoices;
(5) Get more percentage of welfare benefits from the tax department and go for more benefits;
(6) Payment in kind;
(7) Contribute more to the provident fund (but the same enterprises face overpayment)
(8) Enterprises provide employee welfare facilities. For example: ① enterprises to provide free lunch, or enterprises to pay directly for partnership management fees; ② enterprises to provide and arrange for free medical benefits; ③ the use of residential facilities provided by the enterprise; ④ enterprises to provide transportation; ⑤ enterprises to set up an education fund for the children of employees, scholarships provided to the children of employees, etc.