Legal analysis: The subject of taxation is divided into the taxing subject and the paying subject, and the status is different and the role is also different; the taxing subject is divided into two levels, one is the taxing subject, and the other is the taxing subject . The tax subject, also known as the taxpayer, is the subject who exercises the right to tax in the tax distribution process. It is also the subject of the tax legal relationship and the party that enjoys the rights and assumes the obligations stipulated in the tax law. Taxation is based on the state. Special distribution form, so the taxing subject can only be the state, not other subjects. In our country, the specific departments of taxing subjects include taxation departments, financial departments and customs.

Legal basis: "Tax Collection and Management Law of the People's Republic of China" Article 25 Taxpayers must declare in accordance with the provisions of laws and administrative regulations or the tax authorities 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.

Withholding agents must truthfully submit tax withholding and remittance, collection and remittance reports in accordance with the reporting deadlines and declaration contents determined by the tax authorities in accordance with laws and administrative regulations. forms and other relevant information that the tax authorities require the withholding agent to submit based on actual needs.