我国个人所得税实行由扣缴义务人扣缴和由纳税人自行申报缴纳两种征收办法,目的是为了堵塞税收征管漏洞,明确扣缴义务人、自行申报义务人的法律责任,从而保证税款能及时足额入库。修订后的个人所得税法,基本上沿用了原来的税收法律、行政法规的规定条文。所不同的是,新税法在税款征收上更加注重代扣代缴方式。这是因为:新税法采用的是分项所得税制,每一项应税所得均有相应的费用扣除标准和适用税率,这就使代扣代缴义务人在支付个人所得时,可以及时、足额地将税款扣缴入库。目前,我国公民的纳税意识还比较淡薄,自行申报纳税的观念尚未普遍形成,为了加强源泉控制,堵塞税收漏洞,实行以代扣代缴为主的税款 China’s personal income tax withheld by the withholding agents and taxpayers to declare their own two ways to collect, the purpose is to plug the loopholes in tax administration, a clear withholding agents, voluntary reporting obligations of the legal obligations to ensure that the tax can Timely storage. The revised personal income tax law basically follows the provisions of the original tax laws and administrative regulations. The difference is that the new tax law in tax collection more emphasis on withholding payment. This is because: The new tax law is a sub-income tax system, each taxable income has a corresponding deduction of costs and applicable tax rates, which makes the withholding agents in the payment of personal income, you can be timely enough The amount of tax deducted storage. At present, the citizens of our country pay relatively low tax awareness, and the concept of self-reporting and tax payment has not yet taken shape. In order to strengthen source control and plug the loopholes in the tax revenue, tax-based payments