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Analysis and Response of Tax Risk Based on the Way of Personal Income Tax

Received: 27 December 2017    Accepted:     Published: 28 December 2017
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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.

DOI 10.11648/j.si.20170506.26
Published in Science Innovation (Volume 5, Issue 6, December 2017)
Page(s) 420-423
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Personal Income Tax, Tax Withholding Agent, Amount of Taxable Income, Tax Payers

References
[1] 岳希明、徐静等,2012:《2011年个人所得税改革的收入再分配效应》,《经济研究》第9期。
[2] 岳希明、徐静,2012:《我国个人所得税的居民收入分配效应》,《经济学动态》第6期。
[3] 经济转型期个人所得税征管面临的主要问题研究[J].赖永芹.现代物业(中旬刊).2015(01)。
[4] 我国个人所得税的制度缺陷及改革思路[J].利雅.吉林省经济管理干部学院学报.2015(03)。
[5] 避税权的法律性质及规制[J].王超.河北理工大学学报(社会科学版).2007(04)。
[6] 论纳税义务及其履行[J].吴希平,阎建,肖冰,陈光宇.税务研究.2000(07)。
[7] 基于纳税服务的企业税收风险防范[J].曹阳,李清.税收经济研究.2017(03)。
[8] 现代税收管理过程中如何开展税收风险管理[J].韩冬梅.纳税.2017(26)。
[9] 基于公平收入分配视角的个人所得税改革探讨[J].刘桂香.安徽理工大学学报(社会科学版).2017(04)。
[10] 论个人所得税现行征收方式的弊端以及改革措施[J].侯娅丽,任珊.会计师.2017(18)。
Author Information
  • School of Economics, Shanghai University, Shanghai, China

  • Shanghai Internal Revenue Service, Shanghai, China

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  • APA Style

    Hongmin Zhao, Xueye Zhang. (2017). Analysis and Response of Tax Risk Based on the Way of Personal Income Tax. Science Innovation, 5(6), 420-423. https://doi.org/10.11648/j.si.20170506.26

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    ACS Style

    Hongmin Zhao; Xueye Zhang. Analysis and Response of Tax Risk Based on the Way of Personal Income Tax. Sci. Innov. 2017, 5(6), 420-423. doi: 10.11648/j.si.20170506.26

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    AMA Style

    Hongmin Zhao, Xueye Zhang. Analysis and Response of Tax Risk Based on the Way of Personal Income Tax. Sci Innov. 2017;5(6):420-423. doi: 10.11648/j.si.20170506.26

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  • @article{10.11648/j.si.20170506.26,
      author = {Hongmin Zhao and Xueye Zhang},
      title = {Analysis and Response of Tax Risk Based on the Way of Personal Income Tax},
      journal = {Science Innovation},
      volume = {5},
      number = {6},
      pages = {420-423},
      doi = {10.11648/j.si.20170506.26},
      url = {https://doi.org/10.11648/j.si.20170506.26},
      eprint = {https://download.sciencepg.com/pdf/10.11648.j.si.20170506.26},
      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.},
     year = {2017}
    }
    

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    T1  - Analysis and Response of Tax Risk Based on the Way of Personal Income Tax
    AU  - Hongmin Zhao
    AU  - Xueye Zhang
    Y1  - 2017/12/28
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    AB  - 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.
    VL  - 5
    IS  - 6
    ER  - 

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