高校个税实务工作中存在的问题及对策研究——以Z高校为例  

Research on the Problems and Countermeasures of Individual Tax Practice in Colleges and Universities--Take Z University as an example

作　　者：徐娜 XU Na(Planning and Finance Office,Zaozhuang University)

机构地区：[1]枣庄学院计划财务处

出　　处：《当代会计》2022年第21期89-91,共3页Contemporary Accounting

摘　　要：文章以Z高校为例,从最新修订的《中华人民共和国个人所得税法》改革的四大亮点出发,全面梳理了Z高校校内教职工、校外劳务人员和校内学生等在个税预扣预缴和汇算清缴两个阶段存在的涉税实务问题,并分析了其产生的原因,最后结合国家个税政策和学校财务个税代扣代缴工作实际,提出了相应的应对策略,以供参考。Taking Z University as an example,starting from the four highlights of the newly revised Individual Income Tax Law of the People’s Republic of China,this paper comprehensively combs the tax-related practical problems existing in the two stages of withholding and settlement of personal tax in Z university,such as faculty,off-campus labor staff and students,and analyzes their causes.Finally,combined with the national personal tax policy and the actual work of school financial individual tax withholding,this paper puts forward corresponding countermeasures for reference.

关 键 词：《中华人民共和国个人所得税法》 Z高校 涉税实务 

分 类 号：G647.5[文化科学—高等教育学]