Personal income tax withholding fee refers to the fee of 2% of the tax withheld from the tax authorities when an enterprise withholds and remits employees' individual taxes. According to the relevant laws and regulations: "Personal income tax takes the income as the taxpayer, and the unit or individual who pays the income as the withholding agent." And article 17 stipulates that "the withholding agent shall pay a handling fee of 2% according to the tax withheld."

Extended data:

Taxation refers to a normative form in which the state participates in the distribution of social products and obtains financial revenue by force and free of charge in order to provide public products to the society and meet the needs of the society. Taxation is a very important policy tool. In 20021year, the annual national tax revenue was 17273 1 100 million yuan, an increase of 1 1.9%.

Taxation is the most important form and source of revenue for the state (government) public finance. The essence of taxation is a special distribution relationship formed by the state to meet the needs of the public, relying on the power of the public, participating in the distribution of national income in accordance with the standards and procedures stipulated by law, and forcibly obtaining fiscal revenue. It embodies a specific distribution relationship between the state and taxpayers in the distribution of benefits of collection and tax payment under a certain social system.

The compulsion of taxation means that the state, as a social manager, relies on political power and political power to impose taxes by issuing laws or decrees. Social groups and members who are obliged to pay taxes must abide by the compulsory tax laws and regulations of the state.

Mandatory characteristics are reflected in two aspects: on the one hand, the establishment of tax distribution relationship is mandatory, that is, tax collection depends entirely on the political power owned by the state; On the other hand, the tax collection process is mandatory, that is, if there is a tax violation, the state can punish it according to law.

The unpaid nature of taxation means that part of the income of social groups and social members is transferred to the state through taxation, and the state does not pay any remuneration or cost to taxpayers. The unpaid nature of taxation is related to the essence of income distribution by virtue of political power.

The fixity of tax revenue means that tax revenue is collected according to the standards stipulated by national laws and regulations, that is, taxpayers, tax objects, tax items, tax rates, pricing methods and time limits, etc., all of which are stipulated in advance by tax laws and regulations, and there is a relatively stable trial period, which is a fixed continuous income.

Both the tax collector and the taxpayer must abide by it, and neither of them may violate or change this fixed ratio unless it is revised or adjusted by national laws and regulations.