新税制背景下企业个人所得税管理工作实践措施探究  

Exploration of practical measures for enterprise personal income tax management under the background of new tax system

作　　者：王丹丹 Wang Dandan(Tianjian Taxation Firm Co.,Ltd.,Hangzhou,Zhejiang,311100)

机构地区：[1]天健税务师事务所有限公司,浙江杭州311100

出　　处：《市场周刊》2025年第6期160-163,共4页Market Weekly

摘　　要：新个税法实施以来,在一定程度上减轻了中低收入者的税负,而且通过优化税率结构,实现更合理的税收分配。同时,新税法注重强化对专项扣除的支持,鼓励个人储蓄和投资,从而促进消费和经济增长,提高社会公平性和居民生活水平。文章分析新税法背景下加强企业个人所得税管理工作的价值、企业个人所得税管理面临的挑战与问题、企业个人所得税管理工作应遵循的原则等,旨在为相关企业及研究人员提供一些借鉴。Since the implementation of the new tax law five years ago,it has to some extent reduced the tax burden on low-and middle-income earners,while optimizing the tax rate structure to achieve more reasonable tax distribution.At the same time,the new tax law emphasizes strengthening support for special deductions,encouraging personal savings and investment,thereby promoting consumption and economic growth,improving social equity and residents'living standards.This article aims to analyze the value of strengthening the management of personal income tax in enterprises under the background of the new tax law,discuss the challenges and problems faced by the management of personal income tax in enterprises,and elaborate on the principles that should be followed in the management of personal income tax in enterprises,providing some reference and inspiration for relevant enterprises and researchers.

关 键 词：企业 个人所得税 管理工作 

分 类 号：F812.42[经济管理—财政学]