为进一步加强企业债券利息个人所得税征收管理工作,保证税款及时足额入库,经研究,现就企业债券利息个人所得税征管问题通知如下:一、企业债券利息个人所得税统一由各兑付机构在向持有债券的个人兑付利息时负责代扣代缴,就地入库。各兑付机构应按照个人所得税法的有关规定做好代 In order to further strengthen the management of personal income tax levied on the interest of corporate bonds and ensure that the tax money is deposited in full and on time, upon research, we hereby notify you of the collection and administration of personal income tax on the interest of corporate bonds as follows: I. Unification of Personal Income Tax on Corporate Bond Interests Individuals holding the bonds are responsible for the withholding and payment of the interest and warehousing in place. All redemption agencies should be in accordance with the relevant provisions of personal income tax law to do a good job on behalf of