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有的地方为了加强个人所得税的征管,往往出台一个文件或做出一个不成文的规定,对行政事业单位按级别或职称的高低,统一由工资统发管理中心代扣一定金额的个人所得税,税务部门与工资统发管理中心结算后,缴入国库。笔者认为,这种做法与《中华人民共和国个人所得税法》相违背。《
In some places, in order to strengthen the collection and administration of personal income tax, a document or an unwritten rule is often promulgated. The administrative and public service units shall unify a certain amount of personal income tax and taxation withheld by the centralized management of salary according to their rank or title Departments and payroll management center settlement, into the treasury. The author believes that this practice is contrary to the “Personal Income Tax Law of the People’s Republic of China.” "