First, the responsibility to pay liquidated damages. There are two places in the law that stipulate that agents should bear the responsibility of paying liquidated damages. First, if the taxpayer fails to pay the tax within the prescribed time limit, the tax authorities will order him to pay the tax within a specified time limit, and may impose a late payment fee of 0.5% of the unpaid tax on a daily basis from the date of tax arrears. Second, if the tax is not levied or underpaid due to the responsibility of the agent, the tax authorities shall recover the tax from the taxpayer, and may impose a fine of 0.5% of the underpaid tax on the agent on a daily basis, except that the agent shall report to the tax authorities within 24 hours when the taxpayer refuses to pay. Second, bear the liability for compensation. Legally, there are also two clauses that stipulate that the agent shall bear the liability for compensation. First, if the taxpayer's legitimate rights and interests are lost due to the agent's illegal overpayment of taxes, the tax authorities shall make compensation, but the tax authorities have the right to recover from the agent afterwards. Second, if the agent prints a tax bill with a fixed amount, it will be compensated according to the par value. Third, the responsibility of deducting fees. The law is clear, and the agent has the right to collect the handling fee paid by Party A according to law. However, if the agent violates the relevant provisions in the process of collecting the agent, the tax authorities of the entrusting party have the right to deduct the fee for collecting the agent. According to the law, if the agent fails to collect, keep, issue and declare the cancellation of tax tickets, the tax authorities may appropriately deduct the agent's handling fee according to the seriousness of the case. Because the agent obtains the tax collection fee according to a certain proportion of the tax collected, if the agent illegally overpays the tax and obtains the tax collection fee, the tax authorities will order him to return it in time. Fourth, be held accountable afterwards. According to the law, if the tax collection behavior of the agent within the scope authorized by the entrusted agent agreement causes disputes between taxpayers or legal disputes, the tax authorities shall solve them and bear corresponding legal responsibilities; The tax authorities have the right to pursue legal responsibilities from the agents afterwards. Therefore, although the agent does not directly bear the risk of tax disputes with taxpayers, he needs to bear the risk of subsequent legal responsibilities. Fifth, bear criminal responsibility. According to the regulations, if an agent violates the provisions of laws and administrative regulations and makes decisions on tax collection, tax suspension, tax reduction, tax exemption, tax refund and tax payment that are in conflict with tax laws and administrative regulations, the tax authorities shall, in addition to revoking the decisions made without authorization, make up the unpaid taxes and refund the taxes that should not be collected. If an agent is suspected of committing a crime, he will be transferred to judicial organs to bear corresponding criminal responsibility according to law. In practice, some units and individuals entrusted to collect taxes often have insufficient understanding of the legal risks of entrusting to collect taxes, and there are many illegal operations. /kloc-since July, 2000, the Law on the Administration of Entrusted Collection formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) has been implemented, and tax officials should attach great importance to and effectively guard against relevant legal risks.