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个人所得税是我国现行税制中与普通大众关系最为密切的税种,是仅次于增值税、企业所得税、营业税之后的第四大税种。完善个人所得税法,就是要保护合法收入,调节过高收入,取缔非法收入,防止收入分配差距的过分扩大,保障国家财政收入的稳步增长。为加强对高收入者的纳税监管,全国税务系统正在建立个人所得税信息化管理系统,并对作为重点纳税人的高收入行业和高收入个人作了界定,高校教师与企业主、明星等11类人群被共同界定为高收入个人,因此如何做好高校教师的个人所得税代扣代缴工作成为当前高校财务工作的重要部分。
The personal income tax is the most closely related tax to the general public in China’s current tax system and the fourth largest tax after the VAT, corporate income tax and business tax. To improve the personal income tax law means that we must protect legal income, regulate excessive income, ban illegal income, prevent the income distribution gap from widening excessively, and ensure the steady growth of state revenue. In order to strengthen tax supervision over high-income earners, the national taxation system is setting up a personal income tax information management system and defines high-income industries and high-income individuals as key taxpayers. Class 11 teachers and business owners, stars, etc., People are collectively defined as high-income individuals, so how to do a good job of college teachers’ personal income tax withholding and payment has become an important part of the financial work in colleges and universities.