案情简介某市轻工总会于2001年1月成立,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征收的行业管理费。2001年2月,在市地税局的一再督促下,市轻工总会向地税机关办理了代扣代缴职工工资、薪金个人所得税的税务登记 Brief introduction of the case A city Light Industry Association was established in January 2001, its main function is to carry out industry management of the city’s light industry enterprises, part of its funding from the financial allocations, part of the light from the city’s own light industry to levy industry management fee. In February 2001, under the repeated supervision of the Municipal Local Taxation Bureau, the Municipal Light Industry General Administration handled with the local tax authorities the tax registration withholding and paying the personal income tax of employees’ wages and salaries