If the taxable income items applied by natural persons for invoicing belong to comprehensive income items such as labor remuneration and remuneration for writing, the personal income tax shall be withheld and remitted by the withholding agent, that is, the payer, in accordance with the Measures for Handling the Declaration of Personal Income Tax Withholding (or withheld and remitted). Some tax bureaus do not require natural persons to pay personal income tax on the spot when issuing it on behalf of the tax bureau, and uniformly indicate in the remarks column of the invoice that "personal income tax is withheld and remitted by the payer", which should be settled together with other comprehensive income at the end of the year. If the taxable income items applied by natural persons belong to business income, the agent shall directly pay personal income tax when issuing the invoice, which shall be included in the personal production and business income, and it is not required to be withheld and remitted by the payer, nor is it required to be settled together with the comprehensive income.