高校个人所得税代扣代缴工作中几个突出问题的探讨  

On Several Questions of Withholding and Remitting Individual Income Tax in Colleges and Universities

作　　者：罗军[1] 

机构地区：[1]衡阳师范学院计划财务处,湖南衡阳421002

出　　处：《衡阳师范学院学报》2014年第4期37-38,共2页Journal of Hengyang Normal University

摘　　要：随着高等教育的快速发展,高校教师的收入得到了显著的提高,高校教师缴纳个人所得税也逐年增多,高校个人所得税代扣代缴中存在的一些问题也不断显现。文章剖析了高校在代扣代缴个人所得税中存在的一些问题,并提出了解决的对策。With the rapid development of college education, the college teachers＇ income has been greatly improved and personal income tax paying is increasing year by year. Several problems existed in the withholding individual income taxes are also unceasingly appearing. This paper analyses some problems existed in the withholding of personal income tax in colleges and uni versities, and puts forward some countermeasures.

关 键 词：高校 个人所得税 代扣代缴 

分 类 号：F810.423[经济管理—财政学]