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随着我国高等教育的快速发展和高校收入分配制度的改革,高校教师的收入不断提高,高校代扣代缴个人所得税成为高校财务管理工作的重要内容。本文针对目前高校代扣代缴个人所得税中存在问题及如何依法履行代扣代缴个人所得税问题进行探讨。
With the rapid development of our country’s higher education and the reform of college’s income distribution system, the income of college teachers has been continuously raised. The college personal income tax withholding and payment becomes the important content of financial management in colleges and universities. This article aims at the existing problems in the personal income tax withheld and paid by colleges and universities and how to carry out the withholding and payment of personal income tax in accordance with the law.