Is personal income tax paid by the company or by individuals?

Legal analysis: personal income tax is paid by individuals, and companies do not need to pay personal income tax. The company only withheld and remitted. According to the constitution of our country, paying taxes according to law is the basic obligation of our citizens, and every citizen should have the consciousness of taxpayers. Individual income tax is paid by individual citizens, and the company specifically handles the withholding work for withholding agents.

Legal basis: Article 9 of the Individual Income Tax Law of People's Republic of China (PRC) takes the income as the taxpayer and the unit or individual that pays the income as 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.