什么是扣缴义务人,请举例-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	什么是扣缴义务人,请举例
释义	法律分析：扣缴义务人是指税法规定负有扣缴纳税人应纳税款义务的单位和个人。法律依据：《中华人民共和国征收管理法》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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