浅析民办高校教师个人所得税存在的问题

• 作 者: 代蕾
• 机 构: 钟山职业技术学院,
• 出 处: 品牌
• 发表日期: 2015年11期
• 关键词: 个人所得税 民办高校 国家科教兴国 代扣代缴 高校教职工 教师待遇 税务机关 劳务报酬 个人所得税法 劳务收入

随着国家科教兴国政策的实施和高校教职工绩效工资制度改革,民办高校教师待遇逐步提高,个人所得税问题就凸显出来,税务部门也把高校作为个人所得税的征收重点。本文在代扣代缴个人所得税及绩效工资改革的前提下,分析民办高校教师个人所得税存在的问题,为解决这些问题提供依据。

With the implementation of the national policy of rejuvenating the country through science and education and the reform of the performance salary system for faculty and staff in colleges and universities, the treatment of private university teachers has been gradually raised. The issue of personal income tax has been highlighted. Tax authorities also regard colleges and universities as the focus of personal income tax collection. Under the premise of withholding and paying personal income tax and performance salary reforms, this article analyzes the problems existing in personal income tax of private university teachers and provides the basis for solving these problems.