Sure. Shareholders of a company may collect taxes. Article 4 of the Tax Administration Law stipulates that units and individuals who are obligated to withhold and remit taxes according to laws and administrative regulations are withholding agents; Withholding agents must withhold and collect taxes in accordance with the provisions of laws and administrative regulations. If the withholding agent fails to withhold or collect the tax, the tax authorities shall recover the tax from the taxpayer, and the withholding agent shall be fined not less than 50% but not more than three times the tax. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes as stipulated by laws and administrative regulations.