Author(s)

Yang Dangpu

Corresponding Author

Yang Dangpu

Abstract

With the continuous improvement of the national economy level, the income of teachers in private colleges and universities in China is also gradually increasing, and the income of teachers presents the characteristics of diversification. This paper mainly makes a brief analysis on the current tax situation of teachers in private colleges and universities, and puts forward some planning suggestions from the aspects of salary welfare, salary, salary income balance, utilizing the characteristics of salary, salary income tax rate and excessive progressive tax rate. In view of the comprehensive analysis on the tax risks of the taxation of teachers in our own colleges and universities, it is proposed to strengthen the legal publicity and education, increase the law enforcement inspection and punishment, strictly abide by the individual tax regulations, and reasonably carry out tax planning and other measures, and strive to strictly abide by the tax laws. Tax avoidance is not illegal, and tax savings are maximized.

Keywords

Private Colleges and Universities, Individual Income Tax, Tax Risk