1, the consignee refers to the person or unit that entrusts others to pay. Remittance refers to the act of being entrusted by others to pay fees on their behalf, that is, to help them pay fees. Its funds are paid by the principal, but the action is carried out by the principal. Remittance is also a kind of entrusted behavior.

2. Legal basis: Article 6 of the Law of the People's Republic of China on the Administration of Tax Collection.

The state plans to equip tax authorities at all levels with modern information technology, strengthen the modernization of tax collection management information system, and establish and improve the information sharing system between tax authorities and other government administrative organs.

Taxpayers, withholding agents and other relevant units shall truthfully provide tax authorities with information related to tax payment, tax withholding and tax collection and payment in accordance with relevant state regulations.

Article 7

The tax authorities shall widely publicize tax laws and administrative regulations, popularize tax knowledge, and provide tax consultation services for taxpayers free of charge.

Two, what are the main obligations of the withholding agent?

1, detention and collection obligation. The obligation of withholding and collecting is the obligation of withholding agents to withhold or collect the tax payable by taxpayers according to the nature of the taxable objects and different tax rates.

2. Declaration obligation. The obligation to declare is the withholding agent's act of reporting tax matters to the tax authorities within the time stipulated in the tax law. The contents of the declaration mainly include whether the act of withholding and collecting taxes has occurred and the amount of tax payable;

3. Pay obligations. The obligation to pay is the obligation of the withholding agent to pay the tax withheld or collected to the tax authorities within the specified time according to the provisions of the tax law;

4. Obligation of filling and issuing. The obligation of filling and issuing is that when withholding tax, the withholding agent should inform the taxpayer that the tax has been withheld at any time, and also fill and issue the withholding voucher or withholding-free voucher to the taxpayer in his own name.