Wrong. The tax authorities shall not designate tax agencies. The tax authorities are administrative organs that exercise tax administration functions, and have the function of managing and supervising the behaviors of tax agencies and their employees, but they cannot set up tax agencies, directly engage in tax agency business as social intermediaries, or accept the subordinate relationship of tax agencies. Article 4 Units and individuals who are obligated to pay taxes as stipulated by laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.