更换扣缴义务人原因选哪个？-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	更换扣缴义务人原因选哪个？
释义	法律分析：若因变更工作单位而修改扣缴义务人，原单位需继续扣除的，选择变更工作单位选项；否则选择其他原因选项。法律依据：《中华人民共和国税收征收管理法》第四条法律、行政法规规定负有纳税义务的单位和个人为纳税人。法律、行政法规规定负有代扣代缴、代收代缴税款义务的单位和个人为扣缴义务人。纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。
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