分支机构人员的个人所得税征管问题据调查,分支机构人员在个人所得税的缴纳上通常有三种方式:一是分支机构的雇员在总公司领取工资酬金按照总公司所在地的个人所得税扣除标准在总公司纳税;二是分支机构的雇员在总公司领取工资酬金按照总公司所在地的个人所得税扣除标准在分支机 According to the investigation, branch personnel usually have three ways to pay personal income tax: First, the employees of branch offices receive salary remuneration from the head office according to the personal income tax deduction standard of the head office of the head office; ; Second, employees of branch offices in the parent company to receive salary remuneration according to the headquarters of the personal income tax deduction standard in the branch