2. Withholding and remitting enterprise income tax generally depends on whether the income tax management right of the enterprise (withholding agent) paying income is national tax or local tax. If the withholding agent's income tax is levied by the national tax, the enterprise income tax withheld and remitted by him shall be declared to the national tax; Where the income tax of withholding agents is collected by local taxes, the enterprise income tax withheld and remitted by them shall be reported to the local taxes.