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Q：
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Who is the withholding agent for the individual income tax?
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A：
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Domestic natural persons providing research and development services, software services, design services, consulting services, broadcasting and film and television program (work) production services, cultural services, and educational services shall have the payment made by the domestic entity as the withholding agent.
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Q：
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What does the "domestic entity making the payment" refer to?
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A：
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Refers to the domestic entities that are the purchasers of taxable transactions. The price includes all the monetary and non-monetary forms of economic benefits corresponding to the price.
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Q：
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How should the withholding agent calculate the amount of value-added tax to be withheld when a natural person engages in a taxable transaction that meets the prescribed conditions?
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A：
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Amount of VAT to be withheld = Sales amount × Specified levy rate.
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Q：
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What is the tax period for the withholding agent to remit the taxes?
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A：
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The tax payment period for the withholding agent is one month. They should file a withholding declaration with the competent tax authority within 15 days from the following month of the occurrence of the taxable transaction, and pay the taxes.
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Q：
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What should be done if the withholding agent fails to conduct the withholding declaration as required?
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A：
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If the withholding agent fails to withhold the tax in accordance with regulations, fails to make the withholding declaration as required, fails to pay or underpays the withheld tax, or misuses or borrows the identity of others, the competent tax authority shall handle the matter in accordance with the relevant laws and administrative regulations of the "Tax Collection and Administration Law of the People's Republic of China".
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日本語
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