According to the provisions of Article 9 of the Individual Income Tax Law of People's Republic of China (PRC), the individual income tax is paid by the taxpayer and the unit or individual who pays the income is the withholding agent. If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall issue a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.
Article 11 Individual income tax shall be paid on an annual basis for the comprehensive income obtained by individual residents; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.
Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse. If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.
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Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China Article 27 Specific measures for taxpayers to handle tax returns and other matters shall be formulated by the competent tax authorities of the State Council.
Article 28 When individual residents obtain income from wages and salaries, they may provide withholding agents with relevant information about special additional deductions, and withholding agents shall deduct special additional deductions when withholding taxes. If a taxpayer obtains income from wages and salaries from two or more places at the same time, and the withholding agent deducts special additional deductions, the same special additional deduction item can only be deducted from the income obtained from one place in a tax year.
Individual residents should provide relevant information to the tax authorities at the time of final settlement, and deduct special additional deductions.
Baidu Encyclopedia-People's Republic of China (PRC) Individual Income Tax Law