A: The tripartite agreement is an agreement between taxpayers, tax authorities and taxpayers' bank. The process of signing a tripartite agreement is as follows:

(1) The taxpayer shall receive the tripartite agreement in triplicate from the competent tax authority, and the tax authority shall assist the taxpayer to fill in the relevant contents of the agreement;

(2) The tax department shall fill in the serial number of the tripartite agreement and other related contents, and affix the official seal of the competent tax authority on the agreement left by the bank;

(3) The taxpayer shall fill in the taxpayer's name, taxpayer identification number, bank name, account number and other contents in each tripartite agreement, and submit them to the bank with the official seal and reserved bank seal;

(4) After verification by the bank, the three entrusted tax payment agreements shall be stamped with official seals respectively, entered into the computer system, and marked with entrusted tax payment marks. Colleagues shall keep one copy with the signatures of the tax authorities, taxpayers and banks as the basis for information comparison of tax payment from the taxpayer's bank account in the future. Refund the other two copies to taxpayers;

(5) The taxpayer will send two entrusted tax payment agreements signed by the bank where the account is opened to the competent tax authorities for verification, and the competent tax authorities will enter them into the collection and management business system and initiate the verification of the tripartite agreement;

(6) After the tripartite agreement is verified, the tax authorities shall sign and seal the two entrusted tax payment agreements, and the tax authorities and taxpayers shall each keep one agreement.