Behind the report: How can personal income tax be paid with public funds

　　The personal income tax that should have been paid by the employees was paid by the unit's public funds.

A few days ago, the 10 typical problems reported by the Ningbo Municipal Commission for Discipline Inspection and Supervision that violated the eight central regulations contained this incredible scene.

The matter should start with a supervision and inspection of the Sixth Discipline Inspection and Supervision Team dispatched by the Commission for Discipline Inspection of Zhenhai District last September.

　　"Isn't Shi Jianmiao transferred to Guisi Supply and Marketing Cooperative half a year ago? Why are you still paying wages here?" In the Zhenhai District Supply and Marketing Cooperative's Camel Supply and Marketing Cooperative, a financial statement attracted the attention of the Discipline Inspection and Supervision Team. .

Shi Jianmiao, who was transferred to the director of Guisi Supply and Marketing Cooperative in August 2018, was still paid in December of that year.

　　Why hasn't the salary been transferred to the new unit in time after the transfer for nearly six months?

Are there other reasons?

With these questions in mind, the discipline inspection and supervision team was dispatched to conduct an in-depth inspection.

　　After checking financial statements such as salary statements and bank deposit journals, the dispatched disciplinary inspection and supervision team quickly discovered the strangeness.

In addition to wages, the supply and marketing cooperatives also used unit funds to pay individual income tax for employees.

　　"Isn't personal income tax borne by individuals? Why is it paid with unit funds?" the staff member asked.

　　"Considering the low income of the employees of the unit, I want to seek benefits for the employees." Shi Jianmiao defended.

　　However, working for the welfare of employees cannot be at the cost of violating the law.

The "Individual Income Tax Law of the People's Republic of China" expressly stipulates that the income obtained by resident individuals from within and outside China shall be subject to individual income tax in accordance with the provisions of this law.

Shi Jianmiao's behavior violated his tax obligation.

　　Under the guise of seeking welfare for employees, there are often personal gains behind them.

The survey results show that from January 2017 to January 2019, Camel Supply and Marketing Cooperative paid a total of more than 26,000 yuan in personal income tax for 8 employees, including Shi Jianmiao, with unit funds.

In November 2020, Shi Jianmiao received a warning from the party.

　　In order to promote the district's supply and marketing system to learn from the case and improve the system, the Disciplinary Inspection and Supervision Team dispatched to the Zhenhai District Supply and Marketing Cooperative quickly issued a "Disciplinary Inspection Proposal", requesting the supply and marketing cooperative to conduct self-inspection on the financial management of the level and its subordinate units, and establish a sound Public funds deposit, financial management and other systems.

The Party Committee of the District Supply and Marketing Cooperative seriously pursued the responsibility of the relevant responsible person, dismissed a staff member of the Supply and Marketing Cooperative in Luotuo Street, recovered the personal income tax paid with unit funds, and had an admonishment talk with the main person in charge of the original Camel Supply and Marketing Cooperative.

　　It is reported that the Zhenhai District Supply and Marketing Cooperative has entrusted a third-party accounting firm to conduct internal audits on its subordinate units and improve 9 systems such as financial management and asset management. The Secretary of the Supply and Marketing Cooperative Party Committee has conducted a clean governance talk with the members of the team and the main persons in charge of the subordinate institutions one by one. , Really learn from the case and learn from others. (Ningbo Municipal Commission for Discipline Inspection || Chief Editor Li Wenfeng)