Legal analysis: According to the relevant regulations, the management policy of the third generation fee is as follows: 1. The tax authorities shall register the withholding agents who have the obligation to withhold and remit, and issue a tax registration certificate for withholding and remitting. The tax authorities shall not require units and individuals that have no obligation to withhold and collect taxes as stipulated by laws and administrative regulations to fulfill their obligation to withhold and collect taxes. 2. Before entrusting the tax authorities to examine the qualifications of units or individuals who collect taxes, the tax authorities must meet the following conditions: a sound financial system, convenient tax payment, independent civil liability, specialized tax collectors who are familiar with tax policies, strong sense of responsibility, high school education or above, units or individuals who are familiar with tax policies, independent civil liability and have no bad records. 3. Units and individuals entrusted by the tax authorities to collect taxes shall sign an agreement on behalf of the tax authorities to clarify the rights, obligations, responsibilities and obligations of both parties. 4. Commissioned collection should use a unified national collection agreement text and issue a certificate of entrusted collection. 5. The tax authorities shall, in accordance with the laws, regulations and provisions of the tax authorities, supervise the units and individuals that collect taxes and remit the fare.

Legal basis: Notice of the People's Bank of China, State Taxation Administration of The People's Republic of China and the Ministry of Finance on Further Strengthening the Management of Withholding and Remitting Fees.

Third, the management of the "three generations"

The tax authorities should carry out the "three generations" work in strict accordance with the "People's Republic of China (PRC) tax collection and management law" and its implementation rules and the requirements of refined management. Unless otherwise specified, the tax authorities shall not expand the scope of the "three generations" and increase the proportion of taxes and fees for the "three generations" without the approval of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

(1) The tax authorities shall register tax withholding for withholding agents who have the obligation to withhold and remit, and issue a tax withholding registration certificate.

The tax authorities shall not require units and individuals that have no obligation to withhold and collect taxes as stipulated by laws and administrative regulations to fulfill their obligation to withhold and collect taxes.

(two) the tax authorities shall entrust the units or individuals to carry out the qualification examination, and must meet the following conditions before the tax authorities can entrust them:

1. It has a sound financial system, which is convenient for tax control and payment, can independently bear civil liability, has specialized tax collectors who are familiar with tax policies, and has units that undertake tax collection conditions.

2. Individuals with a strong sense of responsibility, high school education or above, familiar with tax policies, able to bear civil liability independently and no bad record.

(three) units and individuals entrusted by the tax authorities to collect taxes shall sign an agreement to clarify the rights and obligations, responsibilities and obligations of both parties.

(four) the agency shall use a unified national agency agreement and issue a certificate of agency.

(5) The tax authorities shall, in accordance with the laws, regulations and provisions of the tax authorities, supervise the units and individuals that collect taxes and remit the fare.