Laws and administrative regulations.

According to the official website of the State Administration of Taxation, we learned that entities and individuals with the obligation to withhold and remit taxes and collect and remit taxes are stipulated in laws and administrative regulations as withholding agents. When a withholding agent performs the obligation to withhold and collect taxes in accordance with the law, the taxpayer shall not refuse. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for processing.