General withholding tax means that after a taxpayer opens a deposit account in a bank and signs an entrusted tax payment agreement with the deposit bank, the tax authorities will regularly launch batch tax deduction information every month, and the deposit bank will withhold tax from the taxpayer's deposit account after receiving it, and return the deduction result to the tax authorities. There is no need to declare tax deduction directly on a regular basis. Generally, tax approval is carried out under the condition of signing relevant tripartite agreements. Non-tax approval generally means that you can't meet the tax standards and don't need to declare or deduct taxes. Mainly used for small-scale self-employed. You need to consult the local taxation bureau for specific operation methods and procedures to see how to make an agreement. For example, the tax approval of Agricultural Bank of China is to withhold and remit some small taxes or surcharges to the tax authorities on a regular basis. According to the set amount or proportion, the transaction form of batch deduction is automatically executed by the bank trading system. If the cardholder has any questions about the agricultural bank of China's tax deduction, he can call the bank's customer service 5599 for consultation, or bring his valid ID card and the detained bank card to the counter of the branch to consult the staff. For individuals, it is more recommended to take it without deduction. However, tax deduction also has its convenience, and people with fixed monthly payments and related taxes and fees may take this way. The specific situation still varies from person to person. Where the business dealings between an enterprise and its related parties do not conform to the principle of independent transactions, thus reducing the taxable income or income of the enterprise or its related parties, the tax authorities have the right to make adjustments in a reasonable way. The costs incurred by an enterprise and its related parties in developing or transferring intangible assets or providing or accepting labor services shall be shared according to the principle of independent transaction when calculating taxable income.
Legal basis: Article 20 of the Enterprise Income Tax Law of People's Republic of China (PRC) The specific scope and standards of income and deduction and the specific measures for tax treatment of assets stipulated in this chapter shall be formulated by the competent departments of finance and taxation of the State Council.