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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. Keywords—woman; compensation; personal income tax; cost

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