Specific Contents Article 1 In order to strengthen the collection and management of individual income tax, improve the system of withholding and remitting, and strengthen the means of withholding and remitting, these Measures are formulated in accordance with the Individual Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the tax law) and its implementing regulations, the Law of People's Republic of China (PRC) on Tax Collection and Administration (hereinafter referred to as the tax collection and administration law) and its implementing rules and relevant administrative regulations. [1] Article 2 Any enterprise (company), institution, organ, organization, army, office in China, self-employed and other units or individuals who pay personal taxable income shall be the withholding agent of personal income tax. The institutions in China mentioned in the preceding paragraph do not include foreign embassies and consulates in China and the institutions in China of the United Nations and other international organizations that enjoy diplomatic privileges and immunities according to law. [1] Article 3 Withholding and remitting personal income tax in accordance with the provisions of the tax law is a legal obligation of withholding agents and must be performed according to law. [1] Article 4 A withholding agent shall withhold and remit personal income tax when paying the following income to an individual: (1) Income from wages and salaries; (2) Income from contracted operation and lease operation of enterprises and institutions; (3) Income from remuneration for labor services; (4) Income from remuneration; (5) Income from royalties; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income; (ten) other income determined by the financial department of the State Council. [1] Article 5 When withholding agents pay taxable income (including cash, physical objects and negotiable securities) to individuals, they shall withhold and remit their due personal income tax regardless of whether taxpayers belong to their own units or not. Payment mentioned in the preceding paragraph includes cash payment, remittance payment, transfer payment, securities, physical objects and other forms of payment. [1] Article 6 A withholding agent shall designate the personnel of the financial accounting department or other relevant departments who pay taxable income as the tax collectors, and the tax collectors shall specifically handle the withholding and remitting of personal income tax. The relevant leaders of withholding agents shall provide convenience for withholding work and support tax officials in fulfilling their obligations; When it is determined that taxpayers or taxpayers have changed, the list shall be reported to the competent tax authorities in time. [1] Article 7 The legal representative of the withholding agent (or the principal person in charge of the unit), the person in charge of the accounting institution and the relevant personnel who specifically handle the withholding and remitting of taxes shall bear legal responsibility for performing the obligation of withholding and remitting according to law. [1] Article 8 When paying taxable income, different departments of the same withholding agent shall report and summarize to the tax collector. [1] Article 9 When withholding tax, a withholding agent must issue a tax withholding and collecting voucher uniformly printed by the tax authorities to the taxpayer, indicating the taxpayer's name, work unit, home address, resident identity card or passport number (if there is no such voucher, other documents that can effectively prove his identity can be used) and other personal information. Wages, salaries, interest, dividends, dividend income, etc. Due to the large number of taxpayers, it is not convenient to issue tax withholding and collecting vouchers one by one. With the consent of the competent tax authorities, it is not necessary to issue tax withholding and collecting certificates, but taxpayers should be informed that they have withheld and paid taxes through certain forms. Where a taxpayer asks a withholding agent for a tax withholding certificate to grasp the tax basis, the withholding agent shall not refuse. Withholding agents should take the initiative to apply to the tax authorities for tax withholding and collection certificates, so as to withhold and pay taxes to taxpayers. Informal tax deduction vouchers can be rejected by taxpayers. [1] Article 10 When a withholding agent performs the obligation of withholding and remitting according to law, the taxpayer shall not refuse. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling and withhold his taxable income. Otherwise, the tax payable by the taxpayer shall be borne by the withholding agent. [1] Article 11 If the withholding agent should withhold the unpaid tax, the withholding agent should pay the unpaid tax and the corresponding overdue fine or penalty. The tax payable is calculated according to the following formula: [Click through the text] arrangement = horizontal entry method from left = manual entry of tax payable = taxable income × applicable tax rate for one-time deduction, except that the withholding agent has reported to the tax authorities in time that the taxpayer refuses to withhold and pay. [1] Article 12 A withholding agent shall set up a tax withholding account book, accurately reflect the withholding personal income tax, and truthfully fill in the withholding personal income tax report form and other relevant materials. [1] Article 13 The monthly tax withheld by withholding agents shall be turned over to the state treasury within the 7th day of the following month, and the personal income tax withholding report, tax withholding certificate and detailed list of paid personal income tax shall be submitted, including the name, unit, position, income and tax payment of each taxpayer, as well as other relevant information required by the tax authorities. If the withholding agent fails to submit or submit false tax information in violation of the above provisions, once verified, the amount paid to the individual that is not reflected in the Personal Income Payment Schedule shall not be deducted as a cost when calculating the taxable income of the withholding agent. [1] Article 14 If the withholding agent fails to submit the individual income tax withholding report and other relevant materials on schedule due to special difficulties, it may postpone the submission with the approval of the county-level tax authorities. [1] Article 15 A withholding agent must be inspected by the tax authorities according to law, truthfully report the situation and provide relevant information, and may not refuse or conceal it.

Legal objectivity:

Article 11 of the Individual Income Tax Law: Individual income tax shall be calculated on an annual basis when individual residents obtain comprehensive income; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council. Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse. If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.