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高校个人所得税代扣代缴工作是联系税务机关和个人的纽带和桥梁,既涉及为国家组织税收收入,又涉及学校资金和教职工的切身利益。本文从分析高校代扣代缴中存在的问题入手,提出相关对策建议。
The withholding and payment of personal income tax in colleges and universities is a link between the tax authorities and individuals. It involves not only tax revenue for the state but also the school funds and the vital interests of faculty and staff. This article starts with analyzing the existing problems in the withholding of colleges and universities, and puts forward some countermeasures and suggestions.