在个人所得税法修订和企业收入分配制度变革的新形势下,企业的广大员工的收入也在得到不断的提高,企业员工所要缴纳的个人所得税的额度也在不断提高。企业财务部门必须将代扣代缴个人所得税工作切实做好,保障企业的广大员工的切身利益。本文结合笔者的实际工作经验,探讨了企业代扣代缴个人所得税的问题。本文首先介绍了企业代扣代缴个人所得税中的常见偷税方法,然后,提出了相应的对企业代扣代缴个人所得税中的常见偷税方法的措施。 Under the new situation of the revision of the personal income tax law and the reform of the enterprise income distribution system, the income of the general staff of enterprises has also been continuously improved, and the amount of personal income tax to be paid by enterprise employees is also constantly increasing. The enterprise finance department must effectively carry out the withholding and payment of personal income tax and safeguard the immediate interests of the vast majority of employees in the enterprise. This article combines the author’s actual work experience, discusses the issue of withholding and payment of personal income tax. This paper first introduces the common tax evasion method in the individual income tax withholding and payment by enterprises, and then puts forward the corresponding measures to the common tax evasion in the personal income tax withholding and payment by enterprises.