工资、薪金个税扣缴及年终奖计税公式缺陷的思考

Defects in Withholding Tax of Wages,Salaries and Tax Formula of Year-end Awards

代扣代缴工资、薪金个人所得税是单位会计工作的一项重要工作任务,事涉国家、集体、个人多方利益,工作敏感度高,因此做好此项工作,对维护国家利益,凝聚人心,建立和谐社会有其特殊意义。在实践中除了要对许多特殊情况和例外事项作出分析判断并恰当处理外,特别是针对现行年终奖、年终加薪、劳动分红计税公式存在的缺陷,提出了较为中肯的改进建议。

Withholding personal income tax of wages and salaries is an important task in accounting which concerns many aspects（state,collective,and individual）,and the work is highly sensitive.Such work is significant for the maintenance of national interests.In practice,in addition to so many special circumstances and exceptions,improvement showld be made to deal with the defects in the current year-end awards,year-end pay,and labor dividend tax formula.