随着我国个税起征点不断提高,医务人员的收入也在稳步增长,个人所承担的税负也呈正相关的关系,有所攀升。医院的财务部门有义务依据最新修订的《中华人民共和国个人所得税法》实行代扣代缴工作。但与此同时,也有责任为纳税义务人做好纳税的宣传工作和树立合法纳税的意识。同时更需要做好纳税筹划,为医院医务人员做好税金的计算和代扣代缴的工作。 As China’s tax threshold continues to rise, the income of medical staff is also steadily increasing, and the tax burden borne by individuals also has a positive correlation with the rise. The hospital’s financial department is obliged to carry out the withholding and paying work according to the newly revised “Individual Income Tax Law of the People’s Republic of China”. In the meantime, however, it is also the responsibility of the taxpayers to do a good job in propaganda of tax payment and to establish awareness of legal tax payment. At the same time more tax planning needs to be done for the hospital medical staff to do the tax calculation and withholding payment work.