高校代扣代缴个人所得税业务管理研究——以X大学为例  

Research on the Management of Personal Income Tax Withholding and Payment in Universities-A Case Study on X University

作　　者：黄亚妍 HUANG Yayan(Finance Office,Chongqing Normal University,Chongqing 401331,China)

机构地区：[1]重庆师范大学财务处,重庆401331

出　　处：《经济研究导刊》2024年第21期97-100,共4页Economic Research Guide

摘　　要：根据个人所得税法的规定,高校作为扣缴义务人,在向校内教职员工发放薪酬、向校外人员发放劳务过程中承担着个人所得税的代扣代缴义务。办理代扣代缴业务,不仅要解决代扣金额和代缴金额不相等的问题,而且还要提高结算效率,保证税额代收并及时上缴的同时,不得耽误薪酬和劳务的发放。X大学采用的工作模式是校内收入系统核算代扣金额,税务系统核算代缴金额,双系统并行核算,择时核销不同系统计算结果的差异,实现了“核算准确、工作高效”双重目标。X大学协助教师完成年度个税汇算清缴工作,重点关注五类人群,当好政策解说员、进程督查员和业务指导员。学校的服务工作做到“耐心细致加专业”,赢得了教师们的认可与支持。According to the provisions of the Personal Income Tax Law,universities,as withholding agents,bear the obligation of withholding and remitting personal income tax in the process of paying salaries to faculty and staff on campus and providing labor services to external personnel.To handle withholding and payment services,it is not only necessary to solve the problem of unequal withholding and payment amounts,but also to improve settlement efficiency,ensure tax collection and timely payment,and not delay the payment of salaries and services.The working mode adopted by X University is to calculate the withheld amount through the on campus income system,calculate the paid amount through the tax system,and perform parallel accounting through dual systems.The differences in calculation results between different systems are verified at the appropriate time,achieving the dual goals of“accurate accounting and efficient work”.X University assists teachers in completing the annual personal income tax settlement and payment work,focusing on five groups of people and serving as policy commentators,process inspectors,and business instructors.The school’s service work has achieved“patience,meticulousness,and professionalism”,winning the recognition and support of teachers.

关 键 词：代扣 代缴 个人所得税业务管理 年度汇算 高校 

分 类 号：F812.42[经济管理—财政学]