Research on Practical Issues of Individual Income Tax in Colleges and Universities:Taking XS University as an Example
With the development of education in China,the distribution structure and amount of income in colleges and universities are becoming more and more diversified.At present,the tax evasion is frequently exposed on the internet,so that colleges and universities,as withholding agents,are facing great challenges.Since the implementation of the new individual income tax law,colleges and universities have some experience in the stages of withholding and pre-payment and final settlement of personal income tax,but there are still some problems in the practice.Taking XS University as an example,this paper introduces the categories and the income of personnel in XS University,analyzes the problems existing in the practice of personal income tax in XS University.On this basis,this paper provides some suggestions,hoping to help universities better implement tax law policies and improve the level of personal income tax management.
NETL
NSTL
万方数据
