高校代扣代缴个人所得税探讨

A Discussion of Withholding Personal Income Tax at College

代扣代缴是高校个人所得税征收的主要方式。目前高校的代扣代缴工作存在着量大、程序复杂、信息化建设薄弱、税收管理手段落后等问题,通过建立纳税人与扣缴义务人双向申报制度、实行征管手段的信息化,加强全员全额管理、积极做好高校个人所得税的税收筹划等途径可以强化个人所得税代扣代缴工作。

Personal income tax withholding and collection is the main tax collection and administration mode at college. At present there exist lots of problems in tax withholding and collection at college： the sum involved is too large; its procedures are too complex; the construction of information system is inadequate; and the revenue management tools are not advanced. It is proposed that through the estahlishment of a two-way declaring system of the taxpayers and ohligor, the informationization of tax collection and management, the strengthening of the management of all personnel in fnll, and an active planning of personal income tax collection, the work on personal income tax withholding and collection at college could he improved.