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本文探讨了企业作为个人所得税扣缴义务人在承担好法律赋予义务同时,应兼顾好对职工、股东及其他义务人权益保护等问题。
This article explores the issue that the enterprise as a personal income tax withholding agent should take good account of the legal obligations and at the same time should give due consideration to the protection of employees, shareholders and other obligors.