%0 Journal Article
%T Analysis and Response of Tax Risk Based on the Way of Personal Income Tax
%J -
%D 2017
%X 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.
%K Personal Income Tax
%K Tax Withholding Agent
%K Amount of Taxable Income
%K Tax Payers
%U http://www.sciencepublishinggroup.com/journal/paperinfo?journalid=180&doi=10.11648/j.si.20170506.26