“讲师”纳税的现状及对策

• 作 者: 王法民 李少玉 徐家贤
• 机 构: 焦作市地税直属局,焦作市地税直属局,焦作市地税直属局
• 出 处: 河南税务
• 发表日期: 2002年22期
• 关键词: 国家税务总局 高收入人群 税收监管 受教育情况 代扣代缴 义务人 税务机关 税收专项检查 依法治税 纳税检查

2001年,在国家税务总局公布的9类高收入人群中,大(中)学教师赫然位列其中。近年来,随着知识经济的蓬勃发展,教育观念的不断更新,家长对子女受教育情况的普遍关注和人们对新知识、新技能的广泛汲取。“讲师”(即人们对校外办班、辅导、讲课并取得报酬的教师的一种称谓)的工资外收入也在大幅地增加。但是,经过调查我们发现“讲师”校外收入的纳税情况却令人担忧。

In 2001, among the 9 categories of high-income earners announced by the State Administration of Taxation, large (middle) teachers were impressively included. In recent years, with the vigorous development of the knowledge economy, the continuous updating of educational concepts, the widespread concern of parents about the education of their children and the extensive acquisition of new knowledge and skills by their parents. Extra-salary incomes for “lecturers”, a term for teachers who teach classes, give lectures and earn remuneration for people, are also on the rise. However, after investigation, we found the “lecturer” extra-tax income tax situation is cause for concern.