[案例] 某市轻工总会成立于2001年1月,其主要职能是对全市轻工企业进行行业管理,其经费开支一部分来源于财政拨款,一部分来源于自己向全市轻工企业收取的行业管理费。2001年2月,市轻工总会向地税机关办理了代扣代缴职工个人所得税的登记手续并取得了代扣代缴税务登记证书。 [Case] ​​A city light industry association was established in January 2001, its main function is to carry on the industry management to the whole city light industry enterprise, its expense partial derives from the financial appropriation, partly derives from oneself to the light industry in the city to charge the profession management fee. In February 2001, the Municipal General Bureau of Light Industry handled the formalities for registration of personal income tax withheld and paid to the local tax authorities and obtained the withholding tax registration certificate.