給与等に係る源泉徴収と年末調整に関する一考察

概要

論文の詳細を見る
In principle, the income tax is to be assessed on the amount of income and its tax rate, and then to be made a return and a payment by individuals, which is called the 'self-assessment of taxation.' In certain specific cases , the payer is responsible for withholding the income tax at the time of payment is made to individuals and to make payment of tax to the authority, which is called the 'withholdig system.' 'Withholding system' is a system that the payer of salaries, interest and others is responsible for assessing the amount of tax and making payment to the tax authority which is rarely seen in other countries. This study is focussed on a problem of task management of withholding tax and a problem of the year-end adjustment at corporation.
東海学園大学の論文
1999-03-31