随着我国税制改革的逐步深入,纳税人与应税行为的构成日益呈多样性与复杂性趋势,税款征收方式也随之呈现出同样的特点,其中以代扣代缴、代收代缴为主的源泉扣缴制度已应用到多个税种的征收实践中,这一点在地税系统的征收工作中表现尤为突出。如个人所得税、 With the gradual deepening of the tax reform in our country, the composition of taxpayers and taxable activities is increasingly showing the trend of diversity and complexity. The tax collection methods also show the same features. Among them, withholding and payment The main source of the withholding system has been applied to the practice of a number of tax collection, which in the tax collection system work is particularly prominent. Such as personal income tax,