内容摘要：

我国的个人所得税对工资薪金收入虽然采取了代扣代缴、源泉扣缴的征收方式，但在制度设计上仍有待进一步完善。英国个人所得税源泉扣缴制度按年计算、滚动预缴的征管方法给了我们有益的启示。

关键词：个人所得税源泉扣缴（paye）　纳税期限　滚动预缴

abstract：in china tax payable from wages and salaries is subject to tax withheld at source, with the payer as the withholding agent. however, there still exist many issues in the withholding system of china.this paper introduces the paye system which is calculated on annual and cumulative basis in britain. the task of this paper is to hopefully find out some good experiences for china to draw upon.

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