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为纠正一些单位在个人所得税代扣代缴工作中存在的不如实提供个人收入资料,瞒报、少报个人收入等问题,财政部、国家税务总局近日发出通知,要求各级行政机关和事业单位依法做好个人所得税代扣代缴工作。通知要求各级行政机关、事业单位实行全员全额扣缴申报,将当期向职工发放的所有工资、津贴、补贴和奖金等收入进行合并计算应扣缴的个人所得税,按时向主管税务机关报送有关资料并自觉接受主管税务机关依法进行的检查。对扣缴义务人应扣未扣、逃避、拒绝或者以其他方式阻挠税
In order to correct the problems existing in the personal income tax withholding and payment by some units that provide personal income data, conceal or underreport personal income, the Ministry of Finance and the State Administration of Taxation recently issued a circular requiring the administrative organs and public institutions at all levels Do a good job of personal income tax withholding and paying work according to law. The circular requires all administrative organs and public institutions at all levels to apply for full withholding declaration and incorporate personal income tax withholding tax on all wages, allowances, subsidies and bonuses paid to employees during the reporting period, and report to the competent tax authorities on time Send relevant information and conscientiously accept the inspection conducted by the competent tax authorities according to law. The withholding agent should not deduct, evade, refuse or otherwise obstruct the tax