者对保定市相关政府部门和31户企业预提所得税征收管理的情况进行了调查:共有6户企业的10份合同未代扣代缴预提所得税,合同金额9820万元,未代扣代缴预提所得税税款313.55万元;分别占已征预提所得税合同金额的14.09%和入库税款的55.74%(见表一)。征管中存在的主要问题(一)从政策 Investigated the administration of income tax levied by relevant government departments and 31 enterprises in Baoding City. The 10 contracts of 6 enterprises did not withhold and pay withholding income tax, with the contract value of 98.2 million yuan, withholding and payment Withholding income tax 3,135,500 yuan; respectively accounted for pre-accrued income tax levied 14.09% and tax 55.74% (Table 1). The main problems in collection and management (A) from the policy