为了减轻雇员个人所得税的税收负担和简化扣缴义务人的扣税程序,目前通过建立由雇主承担税款的薪酬制度已成为大势所趋。如何准确计算雇员的应纳个人所得税额,历来是纳税人和扣缴义务人关注的难点。为此,笔者依据国家税务总局近年来陆续出台的相关文件,并结合实际工作中遇到的 In order to reduce the tax burden on employees’ personal income tax and simplify the withholding process of withholding agents, it has become the trend of the times to establish a compensation system that employers pay taxes. How to accurately calculate the amount of personal income tax paid by employees has always been the focus of taxpayers and withholding agents. To this end, the author based on the relevant documents issued by the State Administration of Taxation in recent years, combined with practical work encountered