高校个人所得税实务问题研究——以XS大学为例  

Research on Practical Issues of Individual Income Tax in Colleges and Universities:Taking XS University as an Example

作　　者：汪启明 强海丹 李秀玉 WANG Qiming;QIANG Haidan;LI Xiuyu(Department of Finance,Northwest Normal University,Lanzhou 730070,China)

机构地区：[1]西北师范大学财务处,甘肃兰州730070

出　　处：《商业观察》2024年第19期47-50,共4页BUSINESS OBSERVATION

摘　　要：随着我国教育事业的发展,高校收入的发放结构和金额越来越多元化了。在偷税漏税问题被频繁曝光于网络世界的当下,高校作为扣缴义务人面临着很大的挑战。自新个人所得税法实施以来,高校在个税预扣预缴及汇算清缴阶段已经获得了一定的经验,但在实务中仍存在一些问题。文章以XS大学为例,介绍了XS大学的人员类别及人员收入情况,分析了XS大学个税实务中存在的问题,并在此基础上提出建议,希望能够帮助该高校更好地落实税法政策、提高个税管理水平。With the development of education in China,the distribution structure and amount of income in colleges and universities are becoming more and more diversified.At present,the tax evasion is frequently exposed on the internet,so that colleges and universities,as withholding agents,are facing great challenges.Since the implementation of the new individual income tax law,colleges and universities have some experience in the stages of withholding and pre-payment and final settlement of personal income tax,but there are still some problems in the practice.Taking XS University as an example,this paper introduces the categories and the income of personnel in XS University,analyzes the problems existing in the practice of personal income tax in XS University.On this basis,this paper provides some suggestions,hoping to help universities better implement tax law policies and impr ove the level of per sonal income tax management.

关 键 词：个税 XS高校 实务问题 

分 类 号：F812.42[经济管理—财政学] G647.5[文化科学—高等教育学]