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随着我国高等教育的迅速发展和高校教师的工资不断增长,代扣代缴个人所得税已成为高校财务部门的一个重要工作内容。本文结合相关税法规定,探讨了高校在职教职工、离退休职工以及临时聘用人员三种不同类型人员的个税代扣方法,对规范和完善高校个税财务工作具有一定的意义。
With the rapid development of higher education in our country and the increasing salary of college teachers, withholding personal income tax has become an important part of the work of the financial department of colleges and universities. This article discusses the tax withholding method of three different types of staffs, retired staff and temporary staff in colleges and universities in connection with the relevant tax laws and regulations, which is of certain significance to standardize and perfect tax and finance work in colleges and universities.