First, the financial personnel personal tax refund background
In tax management, withholding and remitting personal income tax is an important work. As the direct responsible person, the quality and efficiency of financial personnel's work directly affect the tax compliance of enterprises. In order to encourage financial personnel to accomplish this task better, some enterprises will return all taxes and fees to financial personnel as affirmation and reward for their work.
The second is the implementation mode of returning tax handling fees to financial personnel.
The refund of individual tax fees is usually the fee that the tax department returns to the enterprise according to a certain proportion after the enterprise completes the withholding and payment of individual income tax. Enterprises can decide to return all or part of these expenses to financial personnel according to their actual situation and management system. The specific return method and proportion should be stipulated by the internal management system of the enterprise, and ensure openness, fairness and justice.
Third, the significance of personal tax refund to financial personnel.
The practice of returning all personal taxes and fees to financial personnel can urge financial personnel to take personal income tax withholding more seriously and improve work quality and efficiency. At the same time, this practice also helps to enhance the sense of belonging and responsibility of financial personnel, so that they can participate more actively in the tax management of enterprises.
Four, about the tax refund to financial personnel matters needing attention
Although returning all the tax expenses to financial personnel can motivate them to finish their work better, enterprises also need to pay attention to some problems in the implementation process. First of all, we must ensure the fairness and rationality of returns and avoid internal contradictions and unfairness. Secondly, it is necessary to strengthen the training and guidance of financial personnel and improve their tax management level and professionalism. Finally, we should know and master the changes of tax policies in time to ensure that the tax management of enterprises meets the requirements of laws and regulations.
To sum up:
It is an internal incentive mechanism for financial personnel to return all tax expenses to them, aiming at encouraging financial personnel to better complete the withholding and payment of personal income tax. Although this practice is not legal, it is reasonable and effective in practice. However, enterprises also need to pay attention to the principles of fairness, rationality and compliance in the implementation process to ensure the smooth implementation and effective operation of the incentive mechanism.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 8 provides that:
Personal income tax, the income is the taxpayer, and the unit or individual who pays the income is the withholding agent. If the personal income exceeds the amount stipulated by the State Council, the taxpayer obtains wages and salaries from two or more places, or there is no withholding agent, and there are other circumstances stipulated by the State Council, the taxpayer shall file tax returns in accordance with state regulations. The withholding agent shall, in accordance with the provisions of the state, handle the declaration of full withholding of all employees.
People's Republic of China (PRC) tax collection management law
Article 32 provides that:
If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay the tax within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date when the tax is overdue.