The national tax tripartite agreement refers to an agreement signed by the tax payer, the bank where the tax payer pays taxes, and the tax bureau. The tax payer entrusts the account-opening bank to use online declaration and payment, which means that the tax payer is responsible for the online declaration and the bank is responsible for transferring the money to the tax bureau.

The national tax tripartite agreement has relevant legal basis. According to the "Tax Collection and Management Law of the People's Republic of China": Withholding agents perform the obligation to withhold and collect taxes in accordance with laws and administrative regulations. For entities and individuals that are not required by laws or administrative regulations to withhold or collect taxes, the tax authorities shall not require them to perform their tax withholding or collection obligations.