论文部分内容阅读
去年以来,郾城县地税局借鉴外地经验,结合本地实际,狠抓个人所得税征收管理,收到了明显成效。仅去年1-11月,就征收入库个人所得税657万元,是前年同期的1.62倍。他们的主要做法是: 一、代扣代缴,源泉控管。针对个人所得税点多面广不易控管的特点,该局对200多个负有扣缴义务的企业和行政事业单位发放了代扣代缴证书,对支付工资薪金、利息股息等应计征的个人所得税实行代扣代缴。
Since last year, Tancheng County Local Taxation Bureau draw lessons from foreign experience, combined with local reality, pay close attention to personal income tax collection and management, has received significant results. From January to November last year alone, personal income tax of RMB6,570,000 was collected, 1.62 times of the same period of last year. Their main approach is: First, withholding, source control. In view of the characteristics of a wide range of personal income tax is not easy to control, the council issued more than 200 enterprises and administrative institutions with withholding obligations withholding certificates, pay individual wages and salaries, interest dividends and other individuals should be accrued Income tax deduction paid.