Specific contents Article 1 In order to strengthen the collection and management of individual income tax, improve the system of withholding and payment, and strengthen the means of withholding and payment, in accordance with the Individual Income Tax Law of the People's Republic of China (hereinafter referred to as the tax law) and its implementing regulations, the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the tax collection law), its implementing rules and relevant administrative regulations. [1] Article 2 Any enterprise (company), institution, organ, mass organization, army, foreign office in China, self-employed and other units or individuals who pay individual taxable income shall be the withholding agents of individual 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 enjoying 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 leased 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 finance department of the State Council. [1] Article 5 When withholding agents pay taxable income (including cash, physical objects and negotiable securities) to individuals, regardless of whether taxpayers belong to their own units or not, they shall withhold and remit their due personal income tax. The payment mentioned in the preceding paragraph includes cash payment, remittance payment, transfer payment and payment in securities, in kind and other forms. [1] Article 6 A withholding agent shall designate the personnel of the financial and accounting department or other relevant departments who pay taxable income as tax payers, and the tax payers shall specifically handle the withholding and payment of personal income tax. The relevant leaders of withholding agents should provide convenience for withholding work and support tax collectors to fulfill their obligations; When it is determined that the tax payer or the tax payer changes, the list shall be reported to the competent tax authorities in a timely manner. [1] Article 7 The legal representative of the withholding agent (or the main person in charge of the unit), the person in charge of the accounting department and the relevant personnel who specifically handle the withholding and remitting of taxes are both legally liable for performing the obligation of withholding and remitting according to law. [1] Article 8 When different departments of the same withholding agent pay taxable income, they shall report it to the tax collector for summary. [1] Article 9 When withholding tax, the withholding agent must issue a tax withholding and collection certificate uniformly printed by the tax authorities to the taxpayer, and specify the taxpayer's name, work unit, home address, resident ID card or passport number (if there is no such certificate, other documents that can effectively prove his identity can be used) and other personal information. For wages, salaries, interest, dividends, bonus income, etc., due to the large number of taxpayers, it is inconvenient 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 vouchers, but taxpayers should be informed that they have withheld taxes through certain forms. Where a taxpayer asks the withholding agent for a tax withholding certificate in order to hold the tax payment 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 deduct taxes from taxpayers. Informal tax deduction vouchers can be rejected by taxpayers. [1] Article 1 When a withholding agent performs the duty of withholding and remitting taxes 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 temporarily stop paying 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 taxes, the withholding agent should pay the unpaid taxes and the corresponding late fees or fines. 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 one-time deduction, except that the withholding agent has reported the taxpayer's refusal to withhold and remit in time to the tax authorities. [1] Article 12 A withholding agent shall set up a tax withholding account book, accurately reflect the withholding of individual income tax, and truthfully fill in the Report Form for Withholding Individual Income Tax 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 tax withholding individual income tax report form, the tax withholding certificate, the personal income statement including the name, unit, position, income and tax of each taxpayer, and other relevant materials required by the tax authorities shall be submitted. 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 schedule of personal income payment shall not be deducted as cost when calculating the taxable income of the withholding agent. [1] Article 14 If a withholding agent is unable to submit the Report Form for Withholding and Paying Individual Income Tax and other relevant materials on schedule due to special difficulties, it may postpone the filing with the approval of the tax authorities at the county level. [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 1 of the Interim Measures for the Withholding and Remittance of Individual Income Tax When the withholding agent performs the obligation of withholding and remitting tax 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 temporarily stop paying his taxable income. Otherwise, the tax payable by the taxpayer shall be borne by the withholding agent.