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本文根据有关工资薪金个人所得税的税收政策,建立线性规划模型,计算找到月工资与全年一次性奖金发放的最优方案,旨在遵守税收相关法律的前提下尽可能降低高校教师的税收负担。
This paper establishes a linear programming model according to the tax policy regarding personal income tax of wage and salary, and calculates the optimal plan of finding monthly salary and annual bonuses, aimed at reducing the tax burden of college teachers under the premise of compliance with tax laws.