国家税务总局关于加强企业债券利息个人所得税代扣代缴工作的通知国家税务总局关于加强企业债券利息个人所得税代扣代缴工作的通知 国税函〔2003〕612号 2003-6-6
各省、自治区、直辖市和计划单列市地方税务局： 为进一步加强企业债券利息个人所得税征税管理工作，保证税款及时足额入库，经研究，现就企业债券利息个人所得税征管问题通知如下： 一、企业债券利息个人所得税统一由各兑付机构在向持有债券的个人兑付利息时负责代扣代缴，就地入库。各兑付机构应按照个人所得税法的有关规定做好代扣代缴个人所得税工作。 二、各级税务机关应加强对各兑付机构个人所得税代扣代缴工作的管理，保证税款及时足额入库。 三、本通知从文到之日起执行。
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