个人收入调节税一项重要征收方法是实行由支付单位源泉扣缴,即支付单位对支付给达到纳税标准的个人收入,在支付的同时,必须按规定扣缴税款。但在实际执行中,支付单位往往不纳入帐内处理.这种做法与现行税收征收管理法规相悖。税务部门对这一情况应予重视并督促和辅导扣缴义务人将源泉扣缴纳入帐务处理。笔者以个人工薪收入为例,谈谈源泉扣缴具体做法及有关帐务处理。由于个人工薪收入是按月计征,核定它是否达到纳税标准,必须在月份终了后 Personal income tax adjustment An important collection method is the implementation of the source withheld by the payment unit, that is, the payment unit to pay the tax standards to meet personal income, at the same time, you must withhold tax provisions. However, in actual implementation, payment units are often not included in the accounts processing, which is contrary to the current tax collection and management regulations. Tax authorities should pay attention to this situation and supervise and guide the withholding agents to deduct the source into the accounts. The author of personal wage income, for example, talk about the source withholding practices and related accounting. As the personal wage income is calculated on a monthly basis, to verify whether it meets the tax standards must be at the end of the month