Legal basis: Article 28 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.
The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, prepay, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations. Article 219 No unit or individual may engage in tax collection activities except tax authorities, tax personnel and units and personnel entrusted by tax authorities according to laws and administrative regulations. Article 21 A withholding agent shall fulfill the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. If there are no provisions in laws and administrative regulations, the tax authorities shall not require Cao to fulfill the obligation of withholding and collecting taxes from units and individuals. Taxpayers may not refuse when withholding agents perform their obligations of withholding and collecting taxes according to law. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.