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中国国家税务总局近日表示,中国对扣缴个人所得税问题作出新规定。新规定明确,凡是向个人支付工薪所得行业的财政部门(或机关事务管理、人事等部门)、行政机关、事业单位、均为个人所得税的扣缴义务人。这一新规定是根据日前国家对行政机关、事业单位工资发放方式改为由财政部门(或机关事务管理、人事等部门)统一集中发放的实际情况,为了避免因扣缴税款职责不清而导致税款流失才作出的。规定指出,行政机关、事业单位改革工资发放
China’s State Administration of Taxation recently said that China has made new provisions on the withholding of personal income tax. The new rules make it clear that all the financial departments (or agencies, personnel administrations and other departments), administrative organs and public institutions that pay the wage-earning industry to individuals are the withholding agents of personal income tax. This new rule is based on the fact that the state has recently changed the mode of payment of wages by administrative agencies and public institutions into centralized and centralized issuance by the financial departments (or agencies, personnel administration and other departments). In order to avoid unclear accountability withholding tax Lead to tax losses before made. Provisions pointed out that the administrative organs and institutions to reform the payment of wages