1. Payee refers to an individual or unit that entrusts others to pay. Remittance refers to the act of being entrusted by others to pay the fees, that is, helping them pay the fees. The funds are paid by the client, but the action is carried out by the client. Remittance is also an act of entrustment.
2. Legal basis: Article 6 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection.
The state plans to equip tax authorities at all levels with modern information technology, strengthen the modernization of tax collection and management information systems, and establish and improve information sharing systems between tax authorities and other government administrative organs.
Taxpayers, withholding agents and other relevant units shall, in accordance with the relevant provisions of the state, truthfully provide tax authorities with information related to tax payment, withholding and remitting, and collecting and remitting taxes.
Article 7
The tax authorities shall widely publicize tax laws and administrative regulations, popularize tax knowledge, and provide tax consultation services for taxpayers free of charge.
2. What are the main obligations of withholding agents?
1. Obligation to detain and collect. The obligation of withholding and collecting and remitting is the obligation of withholding agents to withhold and remit the tax payable by taxpayers according to the nature of taxable objects and different tax rates.
2. Declaration obligation. The obligation to declare is the act of withholding agents to declare tax matters to the tax authorities within the time stipulated in the tax law. The contents of the declaration mainly include whether there is any tax withholding, tax collection and tax payable;
3. Payment obligation. The obligation to pay is the obligation of the withholding agent to pay the tax withheld or collected to the tax authorities within the specified time according to the provisions of the tax law;
4. Obligation to fill in and issue. The obligation of filling out is that when withholding tax, the withholding agent should always inform the taxpayer that the tax has been withheld, and at the same time fill out the withholding certificate or withholding-free certificate in his own name to the taxpayer.