摘要
随着高校薪酬管理体系中收入制度的改革以及地方税务局对个税征收的严格管理,高校教师个人所得税的代扣代缴以及合理避税问题显得日益重要而迫切。本文结合税法的相关规定,对高校教师的个人所得税问题进行研究统计分析,从而节约高校纳税成本,减少高校税务风险,减少个人不必要的税收负担。
With the reform of the income system of university salary management system and the local taxation bureau of the strictmanagement of tax collection,university teachers'personal income tax withholding and reasonable tax avoidance problem are becomingincreasingly important and urgent.According to the relevant provisions of the tax law,the statistical analysis of the research on high schoolteachers'personal income tax is carried out to save the cost of tax,reduce the tax risk,reduce unnecessary personal tax burden.
作者
齐娜娜
QI Na-na(College of Economics and Management,Xi'an University of Technology,Xi'an 710054,China;Financial Department of Shangluo University,Shangluo 726000,China)
出处
《价值工程》
2017年第11期11-13,共3页
Value Engineering
关键词
薪酬管理
高校
个人所得税
salary management
universities
personal income tax