According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Withholding of Income Tax Sources of Non-resident Enterprises (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.37, 20 17): "VII. The withholding agent shall, within 7 days from the date when the withholding obligation occurs, report and pay the withholding tax to the local competent tax authorities. If the withholding agent fails to pay the tax due, the tax treatment shall be carried out in accordance with the provisions of Article 1 of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Issues Concerning Income Tax Management of Non-resident Enterprises (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2011No.24).

If the income withheld by non-resident enterprises from the source is dividends, bonuses and other equity investment income, the relevant withholding obligation occurs on the actual payment date of dividends, bonuses and other equity investment income.

If a non-resident enterprise obtains the income from the same transferred property from which the income tax should be withheld from the source by stages, it can regard the money collected by stages as the cost of the previous investment property to be recovered first, and then calculate the withholding tax after the cost is fully recovered.

Eight, withholding agents in the declaration and settlement of tax payable, should fill in the "People's Republic of China (PRC) XXX enterprise income tax withholding report form".

The withholding agent may submit relevant declaration materials before the declaration of final settlement and payment of tax payable; If it has been submitted, it will not be submitted repeatedly at the time of declaration. "