现阶段我国开征个人所得税的主要目的是要通过征税直接调节社会成员的收入水平,缩小贫富差距,维护社会公平,实现社会收入的宏观调控。而企业单位是否按税法规定代扣代缴,对该税能否发挥作用至关重要。近几年来,随着我国经济的发展,职工个人的工资、薪金收入有了大幅度提高。由于企业从业 At this stage, the main purpose of levying personal income tax in our country is to directly regulate the income level of social members through taxation, narrow the gap between the rich and the poor, safeguard social equity and realize the macro-control of social income. Whether or not a business unit is withheld and paid according to the tax law is of crucial importance to whether the tax can play its role. In recent years, with the economic development in our country, the personal wages and salaries of employees have greatly increased. As business practitioners