第二部分是个人应税所得的法律界定。

Part two defines the individual income tax in law.

youdao

本办法所称扣缴义务人，是指向个人支付应税所得的单位和个人。

The term "withholding agents" as mentioned in these Measures refers to the entities and individuals that pay taxable incomes to individuals.

youdao

本办法所称扣缴义务人，是指向个人支付应税所得的单位和个人。

The term "withholding agents" as mentioned in these Measures refers to the entities and individuals that pay taxable incomes to individuals.

youdao