First of all, let me tell you what a tripartite tax agreement is. Tripartite tax agreement is an agreement signed between taxpayers, tax bureaus and banks, and it is a deduction means to realize online declaration and real-time tax payment. "Three parties" refer to banks, enterprises and tax bureaus. After the general taxpayer declares tax payment, it will be deducted directly from the bank. If there is no tax in that month, the bank will not deduct them. Of course, taxpayers don't sign tripartite agreements, but they have to declare printed payment forms. They can deduct it directly from the bank where the account is opened, or they can pay in cash at other banks.