According to relevant laws, the individual income tax policy is explained as follows: 1. Foreigners who work in China have income and have no withholding agent; 2. Shareholders of the company receive year-end dividends; 3. Transfer of shares to obtain transfer income; 4. There is no withholding agent, and it is necessary to provide tax payment certificates for certain businesses; 5. The income comes from overseas, and there is no withholding agent to withhold the monthly tax withheld by the taxpayer, and declare the monthly tax payable by the taxpayer. Taxes payable on wages and salaries shall be levied on a monthly basis, and shall be turned over to the state treasury by withholding agents or taxpayers within 15 days of the following month, and tax returns shall be submitted to the tax authorities. The taxable amount of wages and salaries in a specific industry can be calculated on an annual basis and paid in advance on a monthly basis. Specific measures shall be formulated by the State Council. The tax payable on the income from contracted operation and leased operation of enterprises and institutions shall be calculated on an annual basis, and the taxpayer shall pay it into the state treasury within 30 days after the end of the year and submit a tax return to the tax authorities. Taxpayers who obtain the income from contracted operation and lease operation by stages within one year shall pay in advance within 15 days after each income, and make final settlement within three months after the end of the year, and refund more and make up less. Taxpayers who obtain income from outside China shall, within 30 days after the end of the year, pay the tax payable to the state treasury and submit a tax return to the tax authorities. Income should be calculated in RMB. If the income is in foreign currency, it shall be converted into RMB according to the foreign exchange rate stipulated by the State Administration of Foreign Exchange. Pay a 2% handling fee to the withholding agent according to the tax withheld.