代扣代缴义务人如何认定-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	代扣代缴义务人如何认定
释义	法律分析: 代扣代缴义务人的认定方式:一般情况下，支付人为扣缴义务人。即其所得额来源于中国的经营者。但对非居民企业在中国境内取得工程作业和劳务所得应缴纳的所得税，税务机关可以指定工程价款或者劳务费的支付人为扣缴义务人。法律依据:《《中华人民共和国企业所得税法》》第三十八条对非居民企业在中国境内取得工程作业和劳务所得应缴纳的所得税，税务机关可以指定工程价款或者劳务费的支付人为扣缴义务人。
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