Analysis and Response of Tax Risk Based on the Way of Personal Income Tax
Science Innovation
Volume 5, Issue 6, December 2017, Pages: 420-423
Received: Dec. 27, 2017; Published: Dec. 28, 2017
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Authors
Hongmin Zhao, School of Economics, Shanghai University, Shanghai, China
Xueye Zhang, Shanghai Internal Revenue Service, Shanghai, China
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Abstract
China's current individual income tax has a wide range of taxes, and there are many different kinds of tax obligations. China is also a large population, and individual income tax is paid mainly through withholding. In a volatile market, the boundary between withholding and paying taxes is easily blurred, resulting in a series of tax risks. In this paper, the author analyzes the tax payment and withholding tax in the tax sense; and explaining the confusion caused by the withholding and tax payment, and then explores the countermeasures from the perspective of tax authorities and enterprises.
Keywords
Personal Income Tax, Tax Withholding Agent, Amount of Taxable Income, Tax Payers
To cite this article
Hongmin Zhao, Xueye Zhang, Analysis and Response of Tax Risk Based on the Way of Personal Income Tax, Science Innovation. Vol. 5, No. 6, 2017, pp. 420-423. doi: 10.11648/j.si.20170506.26
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