Legal analysis: the personal income tax paid by the company is deducted from the employee's salary, part of which is paid by the company and part of which is paid by itself. Most companies deduct it from their wages, and the company's finance will tell them. In principle, if a taxpayer asks for a tax payment certificate, the tax authorities must issue it; If the taxpayer does not request it, the tax authorities can only issue one. Therefore, the request should be conveyed by the withholding party, and at the same time, the withholding party will hand over the tax payment certificate to me. As for the rules of mailing, there are no clear rules. The personal income tax withheld and remitted by the company is paid in the name of the company, and the tax bill issued is also in the name of the company, so everyone will not issue an invoice, otherwise it will cause great waste to taxpayers and tax authorities, so everyone will not be issued a tax payment certificate.

Legal basis: the scope of personal income stipulated in Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China;

(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.

(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.

(3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals.

(4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.

(5) Operating income refers to:

1. The income from the production and operation of individual industrial and commercial households, investors of sole proprietorship enterprises and individual partners of partnership enterprises comes from the income from the production and operation of sole proprietorship enterprises and partnership enterprises registered in China;

2 individuals engaged in paid service activities such as running schools, medical care and consulting according to law;

3 individuals from enterprises and institutions contracting, leasing, subcontracting, subletting income;

Individuals engaged in other production and business activities.

(6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity.

(7) Income from property leasing refers to income obtained by individuals from renting real estate, machinery and equipment, vehicles, boats and other property.

(8) The term "income from property transfer" refers to the income obtained by individuals from the transfer of securities, stock rights, partnership property shares, real estate, machinery and equipment, vehicles, boats and other property.

(9) Accidental income refers to personal winning prizes, winning prizes, winning lottery tickets and other accidental income.

If it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities in the State Council.