A party who arbitrarily withholds personal income tax may report the company to the tax authorities. Taxpayer of individual income tax: legal object. Taxpayers of individual income tax are those who live in China and do not live in China but get income from China, including citizens in China, foreigners who get income in China and compatriots from Hong Kong, Macao and Taiwan. A resident taxpayer who has a domicile in China, or an individual who has lived in China for 1 year without a domicile, is a resident taxpayer and bears unlimited tax obligations, that is, he shall pay personal income tax on his income obtained in China and abroad according to law. Non-resident taxpayer is an individual who has neither domicile nor domicile in non-resident taxpayer, China, or has lived in China for less than one year, and has limited tax payment obligations, and only pays personal income tax according to law on his income obtained from China.
legal ground
People's Republic of China (PRC) Tax Collection and Management Law Article 5 The competent tax authorities in the State Council shall be in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council. Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law. All relevant departments and units shall support and assist the tax authorities in performing their duties according to law. No unit or individual may obstruct the tax authorities from performing their duties according to law.