The tax withholder is the exercise of public power entrusted by the State. When they pay income to the taxpayer, according to Income Tax Law they should withhold taxes and pay to the treasury. To facilitate the withholding of due diligence, Article 114 of the Income Tax Law provides the tax withholder withholding obligation breach penalties. Income tax law for the tax withholder of school, provided for in Article 89, paragraph 1, paragraph 2, which provides before the amendment on January 14, 1999, the chief of the school accounting division is the tax withholder, after the amendment should be responsible for withholding change to the chief in charge by school. The amend time, just a huge taxes withholding breach in Zhongshan Institute, National Tax Bureau of Northern Taiwan Province of Ministry of Finance fine the huge fines, so the amendment is clearly affected by the case. Although the amendment grants institutions, organizations and schools, have the power to designate the tax withholder, but the constitutionality of such provisions should be research. Grand Justices on March 26, 2010, made of Interpretation No. 673, Section 88 of the Income Tax Act, Section 1, paragraph 2, to constitutional interpretation, but Interpretation No. 673 just to explain the requirements before the amendment on January 14, 1999, did not make explanation for the revised amendment, the reason why? This article intends to explain the reasoning process on the Interpretation No. 673 and put forward the views of this article.