在实际工作中,有些公司为了保证员工收入,常常负担员工的个人所得税。由于为员工代付个税的企业通常效益较好,规模较大,个人之间的工资级次拉得很开,会计人员感到计算起来非常麻烦。在实际操作中,方式也五花八门,且经常达不到想象的效果,有时还会造成不必要的损失。比如某公司 In practical work, some companies often pay their employees ’personal income tax in order to ensure their employees’ income. As companies that pay tax on behalf of their employees are generally more effective and larger, and the salary scales among individuals are widened, the accountants find it very troublesome to calculate. In practice, the methods are also varied and often fail to achieve the desired effect, sometimes resulting in unnecessary losses. For example, a company