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在实践中普遍存在基层税务机关未能及时支付扣缴义务人手续费的现象,笔者从改良申报个人所税表的方式提出解决目前存在问题的建议,指出其作用和意义。
In practice, there is a widespread failure of the tax authorities at the grassroots level to pay the withholding agents’ commission fees in a timely manner. The author proposes to solve the current problems from the method of improving the individual tax returns and points out its role and significance.