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

Hongmin Zhao; Xueye Zhang

doi:doi:10.11648/j.si.20170506.26

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

Hongmin Zhao, Xueye Zhang

Published in Science Innovation (Volume 5, Issue 6)

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.

Published in	Science Innovation (Volume 5, Issue 6)
DOI	10.11648/j.si.20170506.26
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

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[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)。

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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://article.sciencepublishinggroup.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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TY  - JOUR
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
PY  - 2017
N1  - https://doi.org/10.11648/j.si.20170506.26
DO  - 10.11648/j.si.20170506.26
T2  - Science Innovation
JF  - Science Innovation
JO  - Science Innovation
SP  - 420
EP  - 423
PB  - Science Publishing Group
SN  - 2328-787X
UR  - https://doi.org/10.11648/j.si.20170506.26
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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Author Information

Hongmin Zhao

School of Economics, Shanghai University, Shanghai, China
Xueye Zhang

Shanghai Internal Revenue Service, Shanghai, China

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Plain Text BibTeX RIS

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

Copy | Download

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

Copy | Download

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

Copy | Download

@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://article.sciencepublishinggroup.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}
}

Copy | Download

TY  - JOUR
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
PY  - 2017
N1  - https://doi.org/10.11648/j.si.20170506.26
DO  - 10.11648/j.si.20170506.26
T2  - Science Innovation
JF  - Science Innovation
JO  - Science Innovation
SP  - 420
EP  - 423
PB  - Science Publishing Group
SN  - 2328-787X
UR  - https://doi.org/10.11648/j.si.20170506.26
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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