1, according to Article 2 of the Individual Income Tax Law of the People's Republic of China; Income from wages, salaries and remuneration for personal services; Taxpayers should file tax returns and pay personal income tax according to law: withholding agents should file full withholding declarations in accordance with state regulations, and provide taxpayers with information such as their personal income and tax withheld;

2. Public security, the People's Bank of China, financial supervision and management and other relevant departments shall assist the tax authorities in confirming the identity and financial account information of taxpayers. Education, health, medical security, civil affairs, human resources and social security, housing and urban-rural construction, public security, the People's Bank of China, financial supervision and management and other relevant departments shall provide taxpayers with various additional deduction information to the tax authorities;

3. Individual income tax shall be paid by the taxpayer, and the unit or individual who pays the income shall be the withholding agent. ? If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall give it a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.

Extended data:?

1, the withholding agent shall, in accordance with the provisions of the state, handle the declaration of full withholding of all employees and provide taxpayers with information such as their personal income and tax withheld. If the taxpayer provides the withholding agent with special additional deduction information, the withholding agent shall deduct the withholding tax in accordance with the provisions when withholding it monthly, and shall not refuse;

2. Relevant departments shall incorporate taxpayers and withholding agents' compliance with this Law into the credit information system according to law, and implement joint incentives or punishments. Taxpayers, withholding agents, tax authorities and their staff who violate the provisions of this Law shall be investigated for legal responsibility in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and other relevant laws and regulations.

Reference source:? Individual Income Tax Law of the People's Republic of China by China People's Congress.