摘要
个人所得税与公立医院职工的切身利益息息相关,是公立医院职工接触最多的税种.随着社会经济的快速发展,公立医院薪酬制度不断深化改革,医院职工的收入待遇有了明显改善.在此背景下,加强税源管理,通过合规操作降低职工的综合税负,使职工充分享受改革红利,构建新的个税管理体系尤为重要.文章从新个税在公立医院的实际运用出发,分析了医院个税管理中存在的问题,并提出了相应的对策,旨在构建新的个税管理体系.
Individual income tax is closely related to the vital interests of public hospital staff,and it is the tax that public hospital staff have the greatest interaction.With the rapid development of social economy and the deepening of the reform of the salary system of public hospitals,the income and treatment of hospital staff has been significantly improved.In this context,it is particularly important to strengthen the management of tax sources,reduce the comprehensive tax burden of employees through compliance operations,so that employees can fully enjoy the reform dividend,and build a new personal tax management system.Starting from the practical application of the new personal tax in public hospitals,this paper analyzes the problems existing in the hospital personal income tax management,and puts forward the corresponding countermeasures,in order to construct a new personal income tax management system.
作者
汪丹
WANG Dan(The First Affiliated Hospital of Nanchang University)
出处
《当代会计》
2022年第20期39-41,共3页
Contemporary Accounting
基金
江西省卫生健康委员会科技计划“新个人所得税法下构建公立医院个税管理体系研究”(项目编号:202130309)。
关键词
公立医院
个税管理
新税法
public hospitals
individual tax management
new tax law
