随着我国社会主义市场经济的不断发展,各经济实体与非雇佣个人的经济交往日趋频繁。在支付个人劳务报酬时,经常会出现由劳务报酬支付方承个人所得税的现象,如演出主办单位付演员的劳务费、部分企业支付技家的劳务费等,往往在合同中即规定人所得税由劳务费支付方承担。对此, With the continuous development of China’s socialist market economy, economic exchanges between various economic entities and non-employed individuals have become more frequent. In the payment of remuneration for personal services, the phenomenon of personal income tax paid by the remuneration service providers often occurs. For example, the organizers pay the service fee of the performers, the service fees paid by some enterprises to the technicians, etc., often stipulating in the contract that the personal income tax is paid by the service fee Party commitment. In this regard,