Legal subjectivity:

The list of tax certification items specifically includes medical certificate of birth; written inquiry results of family housing status; approval by the education administrative department or labor administrative department of the people's government at or above the county level and issued school license; submit tax returns; and require taxpayers to submit other tax information according to actual needs, etc. Legal objectivity:

Article 25 of the "Tax Collection and Administration Law of the People's Republic of China" Taxpayers must make declarations in accordance with the provisions of laws and administrative regulations or the tax authorities determine in accordance with the provisions of laws and administrative regulations Handle tax returns truthfully within the time limit and declaration content, and submit tax returns, financial accounting statements, and other tax information that the tax authorities require taxpayers to submit based on actual needs. The withholding agent must truthfully submit the tax withholding and remittance, collection and repayment report forms in accordance with the declaration deadlines and declaration contents determined by the tax authorities in accordance with the provisions of laws and administrative regulations or the tax authorities in accordance with the actual needs. Other relevant information required to be submitted by the withholding agent.