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个人所得税的缴纳是每个社会公民所关注的一个问题,随着个人所得税法的不断修订、调整,员工所缴纳个人所得税的款项在不断增多,企业在员工所得税扣缴中承担着重要的责任,企业应该在保障自身及广大员工切身利益的基础上,在最大程度上节约成本,提高利润。本文从企业在个人所得税扣缴中的责任分析入手,指出了企业代扣代缴个人所得税中存在的问题,并在此基础上,对强化企业代扣代缴个人所得税工作的有效措施进行探讨,旨在促进企业代扣代缴个人所得税体制的不断完善。
Individual income tax payment is one of the concerns of every social citizen. With the constant revision and adjustment of the personal income tax law, the amount of personal income tax paid by employees is constantly increasing. Enterprises bear important responsibilities in the deduction of employee income tax, Enterprises should protect themselves and the immediate interests of the majority of employees, based on the maximum extent possible to save costs and increase profits. This article starts with the analysis of the responsibility of enterprises in the withholding of personal income tax and points out the problems existing in the individual income tax withholding and payment of enterprises. On this basis, it discusses the effective measures to strengthen the work of withholding and paying personal income tax, Aims to promote the corporate withholding and payment of personal income tax system constantly improved.