Abstract
Regarding the withholding tax system for carpenters, plasterers, and swordsmen, there is a problem because it is difficult to determine the income classification of carpenters, plasterers, and Jump craftsman.
In tax accounting, these income categories should be clarified based on the provisions of law. From the perspective of tax risk management in tax accounting, regarding compensation for carpenters, plasterers, jump craftsman, etc., tax risk should be judged according to the period of transactions with these persons, and income classification.
