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ge ren zai duo di qu de gong xin suo de zong he ji zheng de shui shou zun cong feng xian jie xi
Author(s): 
Pages: 132-142
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  个人所得税法多地工薪代(预)扣(预)代缴综合计征税收遵从风险;
Abstract: 通过构建“个人在多地取得工薪收入并获得综合所得”的虚拟仿真案例,比照新旧《个人所得税法》及其实施细则的规定,从征收模式、征收方法、扣除标准、适用税率、应纳税所得额和应纳税额等方面计算、比较新旧税法在代(预)扣(预)代缴、“综合计征”、汇算清缴等方面的异同与关键性难点,分析“综合计征”的外在法律表现形式和内在实质课税的法理统一逻辑。在此基础上,提出企业和个人面临税收法律法规和政策的更新衔接风险、代(预)扣(预)代缴核算错误和遗漏申报风险、提供虚假附加扣除信息等税收遵从风险点,财税人员必须终身学习,严格遵从税法规定申报纳税的观点。
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