高校个人所得税筹划实务探讨

Probe into Income Tax Planning in Higher Education Institutes

近年来,随着高等教育事业快速发展,国家投入增多,高校教职工收入正在逐年稳步提高。与此同时,随着高校用工形式的多样化,教职工的薪酬构成、来源都愈加复杂。单一的个税集中核算体制已不能满足当下高校个税代扣代缴的基本要求。从合理进行个税筹划与降低高校自身税负等方面进行探讨,提出相应的解决意见。

With the improvement of higher education and national investment, the income of higher education institutes increases in these years. At the same time, the variety of employment makes it complicated for faculty income and sources. Therefore, single centralized accounting system cannot meet the requirements of income tax, this paper tries to put forward ways to implement reasonable income tax planning and relieve the tax bearing burden for higher education institutes.