国家税务总局最近颁布了《个人所得税管理办法》,它的一大亮点,就是提出了全员全额管理的概念。凡取得应税收入的个人,无论收入额是否达到个人所得税的纳税标准,均应就其取得的全部收入,通过代扣代缴和个人申报,全部纳入税务机关管理。而在目前,个人所得税主要是由单位代扣代缴 The State Administration of Taxation recently promulgated the “Measures for the Administration of Individual Income Taxes,” and one of its major highlights is the concept of full staffing management. Where the taxable income of individuals, whether the amount of income to achieve individual income tax standards, should be all the income it obtains, through withholding and personal declaration, all included in the tax authorities. At present, personal income tax is mainly withheld and paid by the unit