Legal subjectivity:

Withholding agents refer to entities and individuals that are obligated to withhold and pay, collect and remit taxes as stipulated in laws and administrative regulations. Withholding agents can be various types of enterprises, agencies, social groups, private non-enterprise units, military units, schools and other units, or individual industrial and commercial households, individual partnerships and other natural persons. Main obligations: The obligation to withhold and collect is the obligation of the withholding agent to withhold or collect the tax payable by the taxpayer according to the nature of the tax object and different tax rates from the money paid or collected by the taxpayer in accordance with the tax law. After the withholding agent withholds and collects the tax, the taxpayer's tax liability will be extinguished. The reporting obligation is the act of the withholding agent reporting tax matters to the tax authorities in accordance with the time stipulated in the tax law. The content of the declaration mainly includes whether the withholding and collection behavior has occurred and the amount of tax that should be paid. China's "Tax Collection and Administration Law" stipulates: Withholding agents must truthfully submit tax withholdings and remittances, collections and remittances in accordance with the declaration deadlines and declaration contents determined by the tax authorities in accordance with the provisions of laws and administrative regulations or in accordance with the provisions of laws and administrative regulations. Report forms, and other relevant information that the tax authorities require the withholding agent to submit based on actual needs. The payment obligation is the obligation of the withholding agent to pay the tax withheld and collected to the taxing authority within the prescribed time in accordance with the provisions of the tax law. China's "Tax Collection and Administration Law" stipulates that taxpayers and withholding agents shall pay or remit taxes in accordance with the provisions of laws and administrative regulations or the time limit determined by the tax authorities in accordance with the provisions of laws and administrative regulations. The obligation to fill in and issue is that when the withholding agent withholds taxes, in addition to notifying the taxpayer at any time that the tax has been withheld, the withholding agent should also fill in and issue the withholding voucher or withholding exemption voucher to the taxpayer in his own name. China's Tax Collection and Administration Law stipulates that when tax authorities collect taxes, they must issue tax payment certificates to taxpayers. When a withholding agent withholds or collects taxes, if a taxpayer requires the withholding agent to issue a tax withholding or collection voucher, the withholding agent shall issue one. It can be seen that in China, the withholding agent can only fill in and issue the tax deduction voucher when the taxpayer takes the initiative to request it. If the taxpayer does not take the initiative to request it, the withholding agent does not need to fill it out and issue it. However, if the tax deduction voucher is not filled in and issued, the taxpayer will not know the status of the tax paid. This is actually an infringement of the taxpayer's right to know. The withholding agent is not a taxpayer, so he does not bear the obligations of a taxpayer. In fact, the withholding agent's obligations are public law obligations borne by a third party in accordance with the provisions of tax laws and regulations. From the perspective of this obligation itself , is the withholding agent’s own obligation, not the obligation of others. The nature of the withholding and collection obligations, declaration obligations and filling and issuance obligations of the withholding agent is the obligation of the withholding agent to perform certain acts. The existence of the withholding obligation of the withholding agent does not cancel or affect the existence of the taxpayer, nor does it affect the existence of the taxpayer. Change the status of taxpayers, and it is still the taxpayers who bear the obligation to pay money. Therefore, the withholding obligation should be a payment behavioral obligation rather than a monetary payment obligation. Other obligations All withholding agents must register for tax withholding. Implementing a withholding tax registration system for withholding agents is the basis for tax management of withholding agents. Considering that many withholding agents are also taxpayers, in order to reduce their burden and simplify procedures, the tax authorities will no longer issue tax withholding registration certificates to those who have gone through tax registration, and can add relevant withholding taxes to the tax registration. The registration content shall be marked with the tax withholding registration mark on the tax registration certificate. Accept accounting books and voucher management in accordance with the law. Articles 19 and 20 of the "Tax Collection and Administration Law" stipulate that the withholding agent shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the financial and tax authorities of the State Council, keep accounts and conduct accounting based on legal and valid vouchers. If the withholding agent's financial and accounting systems or financial and accounting treatment methods conflict with the relevant tax regulations of the State Council or the financial and tax authorities of the State Council, the withholding and payment shall be calculated in accordance with the relevant tax regulations of the State Council or the financial and tax authorities of the State Council. and collection and remittance of taxes. Fulfill the obligation to withhold and report taxes in accordance with the law. The withholding agent shall truthfully provide the tax authorities with information related to withholding and repayment, collection and repayment of taxes in accordance with relevant national regulations; submit a withholding and collection report form according to the prescribed time limit and declaration content, and the tax authorities shall submit a withholding and collection report form according to the actual situation. Other relevant information required to be submitted by the withholding agent. If the withholding agent is unable to submit the tax withholding and remittance, collection and remittance report forms on time due to special reasons, such as a force majeure event, the tax declaration form may be postponed with the approval of the tax authority, but the tax declaration form shall be deferred during the tax period as per the previous tax period. The amount of tax actually paid or the amount of tax approved by the tax authority shall be paid in advance, and the tax settlement shall be handled within the approved extension. Withhold and pay, collect and remit taxes in accordance with the law. That is, the taxes payable by taxpayers are withheld and collected in accordance with the prescribed amount and time, and are paid into the treasury in a timely manner. If the withholding agent fails to pay the tax within the prescribed time limit, a late payment penalty of 0.05% of the overdue tax will be imposed on a daily basis from the date of overdue tax payment. Failure to pay taxes in accordance with regulations refers to the behavior that the withholding agent has withheld and collected the tax payable by the taxpayer, but failed to pay it to the national treasury on time. Accept inspections by tax authorities in accordance with the law.

The withholding agent shall accept the tax authorities' account books, accounting vouchers and relevant materials for withholding and remitting, collecting and repaying taxes in accordance with the law, as well as documents and certification materials related to withholding and repaying, collecting and repaying taxes. and inspection of relevant materials, and truthfully answer questions and situations related to tax withholding and payment, collection and repayment. With the approval of the director of the tax bureau (branch) at or above the county level, the tax authorities may inquire about the withholding agent's deposit account in a bank or other financial institution. The law is objective:

"Tax Collection and Management Law"

Article 28

Tax authorities collect taxes in accordance with the provisions of laws and administrative regulations and must not violate Laws and administrative regulations stipulate the introduction, suspension, over-levy, under-levy, early collection, delayed collection or apportionment of taxes. The amount of agricultural tax payable shall be determined in accordance with the provisions of laws and administrative regulations.

"Tax Collection and Management Law"

Article 31

Taxpayers and withholding agents shall, in accordance with the provisions of laws and administrative regulations or tax authorities in accordance with the law , pay or remit taxes within the time limit determined by the provisions of administrative regulations. If taxpayers are unable to pay taxes on time due to special difficulties, they may, with the approval of the State Taxation Bureau or Local Taxation Bureau of the province, autonomous region, or municipality directly under the Central Government, defer the payment of taxes, but the maximum period shall not exceed three months.