Legal subjectivity:

The scope of medical assistance for serious illnesses includes: 1. Malignant tumors; 2. Uremia; 3. Severe hepatitis; 4. Stroke; 5. Acute myocardial infarction; 6. Acute necrotizing pancreatitis; 7. Other difficult and complicated diseases with an annual medical expense of more than 20,000 yuan determined by the people's government at or above the county level. Article 9 of the "Personal Income Tax Law" stipulates that for personal income tax, the income earner is the taxpayer, and the unit or individual who pays the income is the withholding agent. If the taxpayer has a Chinese citizen identity number, the Chinese citizen identity number will be used as the taxpayer identification number; if the taxpayer does not have a Chinese citizen identity number, the tax authority will assign the taxpayer identification number. When a withholding agent withholds taxes, the taxpayer shall provide the taxpayer identification number to the withholding agent. The law is objective:

Article 11 of the "Personal Income Tax Law of the People's Republic of China" When a resident individual obtains comprehensive income, the personal income tax is calculated on an annual basis; if there is a withholding agent, the withholding agent shall Taxes are withheld and paid on a monthly or per-time basis; if final settlement is required, the final settlement must be made between March 1 and June 30 of the following year when the income is obtained. The withholding and prepayment measures shall be formulated by the taxation department of the State Council. If a resident individual provides special additional deduction information to the withholding agent, the withholding agent shall deduct the tax in accordance with the regulations when withholding the tax on a monthly basis and shall not refuse. If a non-resident individual obtains income from wages, salaries, remuneration for services, author remuneration and royalties, and there is a withholding agent, the withholding agent shall withhold and remit taxes on a monthly or per-time basis, and no settlement shall be made. Pay off.