高等学校个人所得税问题浅析

由于高校教师收入的不断提高,其个人所得税问题也越来越突显,同时也因高校教师收入项目构成、发放渠道等方面的复杂性,高校个人所得税如何征管也成了当局的难题。

With the continuous improvement of university teachers’ income, the problem of collecting personal income tax is also becoming more obvious. The complexity of university teachers’ income constitutes and income distribution channels also makes it a problem to collect and to administrate income tax of university teachers.