Research on the Management of Personal Income Tax Withholding and Payment in Universities—A Case Study on X University
According to the provisions of the Personal Income Tax Law,universities,as withholding agents,bear the obligation of withholding and remitting personal income tax in the process of paying salaries to faculty and staff on campus and providing labor services to external personnel.To handle withholding and payment services,it is not only necessary to solve the problem of unequal withholding and payment amounts,but also to improve settlement efficiency,ensure tax collection and timely payment,and not delay the payment of salaries and services.The working mode adopted by X University is to calculate the withheld amount through the on campus income system,calculate the paid amount through the tax system,and perform parallel accounting through dual systems.The differences in calculation results between different systems are verified at the appropriate time,achieving the dual goals of"accurate accounting and efficient work".X University assists teachers in completing the annual personal income tax settlement and payment work,focusing on five groups of people and serving as policy commentators,process inspectors,and business instructors.The school's service work has achieved"patience,meticulousness,and professionalism",winning the recognition and support of teachers.
WithholdingProxy paymentPersonal income tax business managementAnnual settlementUniversities and colleges
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