代扣代缴是从源头控管个人所得税的重要手段，对加强个人所得税的征管，防止个人所得税流失有着积极、有效的作用，其状况直接体现个人所得税的征管水平和质量。目前，个人所得税代扣代缴工作中还存在一些问题，亟待我们从理论和实践上认真研究与解决。一、问题（一）基础不扎? Withholding is an important means of controlling personal income tax from the source. It has a positive and effective role in strengthening the collection and management of personal income tax and preventing the loss of personal income tax, and its status directly reflects the level and quality of personal income tax collection and administration. At present, there are still some problems in the process of withholding and paying personal income tax, and it is urgent for us to seriously study and solve it theoretically and practically. First, the problem (a) the foundation is not tied?