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企业作为在一定时期内对为其提供劳动的职工支付劳动报酬的发薪单位,按《中华人民共和国个人所得税法》(以下简称《个人所得税法》)规定系职工个人所得税的扣缴义务人。 根据企业工资、薪金发放实际及《个人所得税法》规定不计入职工当期工资、薪金收入的减税免税项目扣减标准,制定公平规范、合理合法的个人所得税计税办法,有利于明确企业与职工的税负责任,进一步强化职工自觉纳税的意识,确保职工税负公平,税款足额扣缴。但部分企业在职工个人所得税代扣代缴工作中,由于企业与职工个人的税负责任不明确,计税办法不科学等原因暴露出以下矛盾和问题。
An enterprise as a payroll unit that pays remunerations to employees who provide labor for a certain period of time shall be the withholding agent of the personal income tax of the employees according to the Individual Income Tax Law of the People’s Republic of China (hereinafter referred to as the “Individual Income Tax Law”). According to the actual wage and salaries of the enterprise and the deduction standard of tax exemption and deduction items that are not included in the provisions of the Individual Income Tax Law of the People’s Republic of China on wages and salaries, the formulation of a fair, standardized and reasonable method of personal income tax accounting is conducive to clarifying the relationship between enterprises and Workers responsible for tax liability, and further strengthen the consciousness of conscious workers to pay taxes to ensure that employees tax fair, full tax withholding. However, some enterprises have disclosed the following contradictions and problems in the process of withholding and paying the personal income tax of employees due to the unclear tax responsibilities of enterprises and employees and unscientific taxation methods.