基于个人所得税扣缴审计案件的会计预警指示探析  

The Research Based on Cases of Personal income Tax with Holding the Accounting Audit of Early Warning

作　　者：杨连刚 

机构地区：[1]黑龙江八一农垦大学经济管理学院,大庆163319

出　　处：《黑龙江八一农垦大学学报》2010年第3期89-92,共4页journal of heilongjiang bayi agricultural university

摘　　要：通过对纳税检查机关披露的相关个人所得税扣缴出现错误的处理案件分析,揭示了经济单位的纳税会计普遍存在混淆征税对象及范围、错误确认应纳税所得额和不当应用扣缴税额核算方法等现象和问题,提出了建立防范个人所得税扣缴错误的预警方案。Withholding disclosure of the error handling case analysis by the tax inspection bodies, it revealed the existance of the confound of the tax objects and their scope,and it also showed the phenomenon of wrong recognition of taxable income and improper application of withholding tax accounting. Then try to establish the early warning programs to prevent the mistakes of withholding the personal income tax.

关 键 词：个人所得税 分项征税 综合征收 劳务报酬 

分 类 号：F231.6[经济管理—会计学]