【作者】 周从容；

【导师】 李俊明；

【作者基本信息】 上海交通大学 ， 法律， 2012， 硕士

【摘要】 纵观世界各国个人所得税的发展历史，能够看出很多国家个人所得税的开征都是跟筹集战争经费分不开的。这即有偶然性，也有必然性。总的说来，个人所得税是经济发展到一定阶段的产物。从各国个人所得税发展历史来看，个人所得税制的形成，与本国的经济因素、政治因素的影响是分不开的。本文着重讨论了代扣代缴个人所得税制度的特点。它可以加强控管零星分散的税源，减少税款流失，简化征纳税手续，方便纳税人。代扣代缴个人所得税制度是我国税收体系中重要的税款征收方式之一，同时它也是大部分国家广泛采用的一种征收方式。本文从理论出发，结合我国的国情，综合考虑个人所得税代扣代缴的几个疑难问题以及对代扣代缴的代缴义务进行了法律分析。更多还原

【Abstract】 Throughout the development history of individual income tax all of the world,the levy of individual income tax cannot be separated from the raise of war funds,which has both occasionally and inevitability. As a whole, individual income tax isthe product producing at a certain stage of economy development. Based on thedevelopment history of individual income tax of all countries, the forming ofindividual income tax system cannot be separated from economic factors, politicalfactors.This thesis focuses on the characteristics of withholding individual income taxsystem. It can strengthen the control and management of scattered sources, reducethe loss of tax, simplify the tax formalities and convenience taxpayer. Withholdingindividual income tax system is one of the important mode of tax collection inChina’s tax system. At the same time, it is also a kind of mode of tax collectionwhich is widely used in most of the countries.This thesis focuses starts from theory and combines with the situation of Chinaas well as considers comprehensively several knotty problems of withholdingindividual income tax and legally analyses withholding payment obligation更多还原