“征税主体”视角下高校教师个人所得税政策设计  

Design of Personal Income Tax Policy for University Teachers from the Perspective of“Taxation Subject”

作　　者：李铁群[1] 谢苏闽[2] LI Tie-qun;XIE Su-min(Hunan University of Finance and Economics;Chenzhou Vocational Technical College)

机构地区：[1]湖南财政经济学院 [2]郴州职业技术学院

出　　处：《当代会计》2022年第16期113-115,共3页Contemporary Accounting

基　　金：湖南省教育科学规划课题“双主体视角下高校教师个人所得税问题研究”(项目编号:XJK18KJB07)的阶段性研究成果。

摘　　要：在我国高等教育体制改革的不断推进下,高校教师个人收入随之增加,高校教师个人所得税的缴纳也逐渐受到相关征收主体的关注。但是,高校教师对相关政策了解不够透彻,加上校内相关财务人员的专业能力欠缺,在扣缴高校教师个人所得税时存在一定的问题。文章基于“征税主体”视角,分析了高校教师收入现状,并探讨了高校教师个人所得税政策设计路径,以供参考。With the continuous promotion of the reform of higher education system in China,the personal income of university teachers increases,and the payment of personal income tax of university teachers is gradually concerned by the relevant collection subjects.However,due to the lack of a thorough understanding of the relevant policies and the lack of professional ability of the relevant financial personnel in the school,there are some problems in withholding personal income tax of university teachers.This paper analyzes the current situation of university teachers'income from the perspective of"tax subject",and probes into the design path of university teachers'personal income tax policy for reference.

关 键 词：“征税主体” 高校教师 个人所得税 

分 类 号：F812.42[经济管理—财政学]