Withholding agents who withhold and pay taxes are also called "withholding agents", that is, enterprises or units that are obliged to deduct tax payable from taxpayers' income and pay it on their behalf. Withholding agents can be all kinds of enterprises, organs, social organizations, private non-enterprise units, military units, schools and other units, as well as individual industrial and commercial households, individual partnership operators and other natural persons. Its withholding obligations mainly include "withholding" and "collecting and remitting". The tax categories that withholding agents should perform withholding obligations are as follows: 1, personal income tax. The withholding agent shall, in accordance with the provisions of the state, handle the declaration of full withholding of all employees. When withholding agents pay tax payable to individuals, they shall withhold and remit the tax in accordance with the provisions of the tax law, pay it to the treasury on time, and keep special records for future reference. 2. VAT. Article 34 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax ((93) Cai Fa Zi No.038) stipulates that if an overseas unit or individual sells taxable services in China and has not established an operating institution in China, the tax payable shall be withheld and remitted by the agent; If there is no agent, the buyer shall be the withholding agent. 3. Consumption tax. The Provisional Regulations on Consumption Tax in People's Republic of China (PRC) (OrderNo. 135 of the State Council) stipulates that taxable consumer goods (except gold, silver and jewelry subject to consumption tax in retail) entrusted for processing shall be collected and remitted by the trustee at the time of delivery to the entrusting party. In addition, regarding the consumption tax deduction, the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Regulations on Adjusting and Perfecting the Collection and Management of Consumption Tax Policy (Guo Shui Fa [2006] No.49) stipulates that the deduction voucher for entrusting processing to recover taxable consumer goods is the tax withholding voucher. If the taxpayer fails to provide the tax withholding and collection certificate, the consumption tax collected and remitted by the trustee shall not be deducted.

Legal objectivity:

Article 10 of the Social Insurance Law of People's Republic of China (PRC) * * * Employees shall participate in the basic old-age insurance, and both employers and employees shall pay the basic old-age insurance premium. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium. The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.