Does the withholding agent need to submit information to the tax authorities during the implementation of deferred tax payment?
According to "Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Collection and Management of Income Tax on Equity Incentives and Technology Shares" (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2016 No.62) "I. On the Collection and Management of Individual Income Tax (VI) During the deferred tax payment period, the withholding agent shall submit the individual income tax to the competent tax authorities within 30 days after the end of each tax year.