According to the Individual Income Tax Law of People's Republic of China (PRC), individual income tax takes income as the taxpayer, and the unit or individual who pays the income as the withholding agent. Therefore, the unit that pays wages withheld and remitted personal income tax when paying wages. At the same time, the unit shall declare and pay the personal income tax withheld and remitted by the tax authorities in accordance with the relevant provisions of the state. If the unit fails to withhold and pay personal income tax according to the regulations, it will bear corresponding legal responsibilities.