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随着我国经济的快速发展,国民个人所得迅速增加,也使得在我国税收比重中个人所得所占比重逐年上升。税收不仅关系到国家财政,同时也关系到个人生活。近年来,随着社会的转型,企业的改革发展,个人所得税的税额计算和会计处理工作,在生活中显得尤为突出。本文以企业代扣个人所得税的就算为例,来论述个人所得税税额的计算与会计处理。
With the rapid economic development in our country, the personal income gained by the people has risen rapidly, and the proportion of personal income in the proportion of our tax revenue has also risen year by year. Taxation is not only related to state finance, but also to personal life. In recent years, with the social transformation, the reform and development of enterprises, personal income tax calculation and accounting treatment, it is particularly prominent in life. In this paper, even if the enterprise withholding personal income tax, as an example, to discuss the personal income tax calculation and accounting treatment.