Legal Analysis: According to Article 17 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Administrative Measures for the Declaration of Individual Income Tax Withholding and Remittance (Trial) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.618), the withholding agent pays 2% of the tax withheld every year according to the regulations. It does not include taxes that have been checked or ordered to be deducted by tax authorities and judicial organs. The withholding fees charged by withholding agents can be used to improve the ability of tax collection and management and reward tax collectors. According to the provisions of the third paragraph of Article 30 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, the tax authorities shall pay the withholding agents the handling fees for withholding and remitting. At the same time, according to the provisions of Article 11 of the Individual Income Tax Law of People's Republic of China (PRC), the withholding agent shall be paid a handling fee of 2% of the tax withheld. According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance, People's Bank of China on Further Strengthening the Management of Handling Fees for Withholding, Remitting and Remitting Taxes, the tax authorities pay the handling fees at the rate of no more than 2% of the tax withheld and remitted in accordance with the provisions of laws and administrative regulations, and pay a maximum of 700,000 yuan to a single withholding agent every year, and the excess will not be paid. If there are clear provisions on the proportion of handling fees in laws and administrative regulations, the proportion shall be implemented in accordance with the provisions.

Legal basis: Article 15 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, enterprises, branches engaged in production and operation established by enterprises in other places and in other places, individual industrial and commercial households and institutions engaged in production and operation (hereinafter referred to as taxpayers engaged in production and operation) shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate. The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses. The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.