个人所得税代扣代缴辅导材料一、个人所得税的纳税人和扣缴人：凡在中国境内有住所的个人、个体工商户，在中国境内有所得的境外人员，均为个人所得税的纳税义务人（以下简称＂纳税人＂）。凡向个人支付应纳税所得的单位和个人。均为个人所得税的扣缴义务人（以下简称＂扣... Personal Income Tax withholding and payment of counseling materials I. Taxpayers and withholding agents of personal income tax: Individuals and individual industrial and commercial households with domiciles in China and those who have incomes in China are all taxpayers of personal income tax (Hereinafter referred to as “taxpayer”). Where individuals pay taxable income to the units and individuals. Withholding agents are personal income tax (hereinafter referred to as "deduction ...