国务院颁发了《中华人民共和国个人收入调节税暂行条例》,财政部发布了《实施细则》,并定于从今年一月起正式施行。现对本市开征个人收入调节税的几个具体问题,谈点看法。一、怎样申报和缴纳个人收入调节税? 答:本市市属企业或者区属、县属企业,有关个人收入调节税的申报纳税问题,一律由所在区、县税务机关办理。申报纳税方式有两种:一种以支付收入的单位为代扣 The State Council promulgated the “Provisional Regulations on the Regulation of Individual Income Taxation of the People’s Republic of China”, and the Ministry of Finance has promulgated the Implementing Rules, which are scheduled to come into effect in January this year. Now on the city to introduce personal income tax adjustment of several specific issues, talk about the point of view. First, how to declare and pay individual income adjustment tax? A: The city municipal enterprises or district, county enterprises, the individual income tax adjustment tax declaration, all by the district and county tax authorities. There are two ways to declare tax payment: one is withholding the unit that paid the income