Research On Tax Deduction And Payment Planning Of Personal Comprehensive Income Tax In XZ Hospital

Personal income tax is the third largest tax in China,accounting for a relatively large share in our financial revenue.Hospitals,as state financial and taxation organs,have established themselves as nine major industries of "high income" for workers.For public hospitals,the personal income tax of all medical staff is withheld by the hospital financial staff.The individual does not have enough professional tax knowledge to support tax planning,and his personal tax planning cannot influence the tax deduction action of the hospital financial staff.Hereby,the staff in hospital is disappointed with deduction action.In face of the “gap”between the earned salary income and the real salary,the employees are complain about a lot of difference.In their heart gradually changed into the strong desire for the hospital accounting personnel to help them fulfill the tax planning.Based on the new tax law,this paper uses the main methods of field investigation,comparative analysis,judgment and reasoning,and case analysis to state the purpose and significance of the research.The relevant research status at home and abroad,the main content and technical route of the research,etc.Then,This paper briefly introduces the withholding of individual income tax in XZ hospital and its tax planning,and analyzes the main problems in the withholding of individual income tax in the accounting department of XZ hospital.Based on these "problems",the necessity and feasibility of the individual income tax withholding tax planning are proposed.The main points and methods of individual income tax withholding were explored and studied on salary and year-end bonus,labor remuneration and royalty of XZ hospital.Later,combined with the implementation needs of the individual income tax planning scheme,paper puts forward a series of effective safeguard measures;Finally,the conclusion is drawn.