目前有许多企业特别是外商投资企业代替雇员负担个人所得税税款。在这种情况下，个人所得税应纳税额的计算就不能再简单套用一般速算法的计算公式了。因为此时纳税人的收入并不是实际收入，纳税人的实际收入还应包括企业代替负担的那部分税款。否则，会造或征税的不足。企业代 At present, many enterprises, especially foreign-invested enterprises, pay personal income tax instead of their employees. Under such circumstances, the calculation of the tax payable on the personal income tax can no longer be simply applied to the formula of the ordinary speed calculation method. Because at this time the taxpayer’s income is not an actual income, the taxpayer’s actual income should also include the enterprise instead of the burden of the part of the tax. Otherwise, it will create or tax deficiencies. Enterprise generation