Withholding and remitting means that units and individuals who have the obligation of withholding and remitting according to the provisions of the tax law directly deduct the tax payable from the payment and pay it to the tax bureau on their behalf. The most common way is a personal tax on wages and salaries, which is collected and paid by enterprises.

Only personal income tax is legally withheld, with the income as the taxpayer and the paying unit or individual as the withholding agent. Generally speaking, it refers to the income from wages and salaries paid by the unit. There are also sporadic and difficult tax sources, such as rural taxes, bazaars and private rentals, entrusted by tax authorities according to their actual needs. Entrusted withholding is generally confirmed by the tax authorities in advance and can only be implemented after signing an agreement on behalf of the tax authorities.

The private labor service fee paid by the company is not within the scope of withholding, because it also involves the collection of business tax. Therefore, individuals should apply to the tax bureau for issuing labor service invoices and paying taxes (about 8%) with their personal ID card and company payment certificate (with official seal), and the company will pay with the invoice of the other party and pay before tax. You can't pay before tax without an invoice.