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事业单位在深化改革的过程中,新的机制逐渐的建立。但是事业单位个人所得税纳税工作的会计处理依然存在较多的问题,这些问题的存在严重的损害了纳税人的利益。研究事业单位个人所得税纳税工作中的会计处理,有助于事业单位的发展。本文从事业单位在个人所得税代扣代缴中存在的问题以及解决这些问题的具体措施,最后探讨了纳税工作中的会计处理方法,为如何正确的进行事业单位个人所得税纳税工作中的会计处理提供参考。
Institutions in deepening the reform process, the new mechanism gradually established. However, there are still many problems in the accounting treatment of personal income tax in public institutions, and the existence of these problems seriously damages the interests of taxpayers. Studying the accounting treatment in the personal income tax payment of public institutions helps to promote the development of public institutions. In this paper, I will explain the problems existing in the personal income tax withholding and payment, and the specific measures to solve these problems. At last, I will discuss the accounting treatment in the tax payment work and provide the accounting treatment in the personal income tax payment for the public institutions reference.