在实际工作中,扣缴义务人为纳税人代扣代缴个人所得税有两种情况:一是纳税人自己负担个人所得税,扣缴义务人只负有扣缴义务;二是扣缴义务人既为纳税人负担税款,又负有扣缴义务。本文以企业经常发生的支付工资薪金、劳务报酬代扣代缴个人所得税业务为例说明如下: In actual work, the withholding agent for the taxpayers withholding and payment of personal income tax in two ways: First, the taxpayers to pay their own personal income tax, withholding agents only with withholding obligations; the second withholding agents are both Taxpayers to pay taxes, but also with withholding obligations. In this paper, we take the example of paying the salary and salary and paying the service remuneration to personal income tax as an example.