国家税务总局最近对行政机关、事业单位工资发放方式改革后扣缴个人所得税问题作出新规定。 规定指出:行政机关、事业单位改革工资发放方式后,随着支付工资所得单位的变化,其扣缴义务人也有所变化。凡是有向个人支付工薪所得行为的财政部门(或机关事务管理、人事等部门)、行政机关、事业单位均为个人所得税的扣缴义务人。 Recently, the State Administration of Taxation has made new provisions on the withholding of personal income tax upon the reform of the payment methods of administrative organs and public institutions. Provisions stipulate: After the administrative organs and public institutions reform the way of payment of wages, their withholding agents will also change as payment of wage-earning units changes. Any financial department (or organ administration, personnel and other departments), administrative organs or public institutions that have paid the wages and salaries to individuals are the withholding agents of personal income tax.