According to the revised Announcement of Beijing State Taxation Bureau and Beijing Local Taxation Bureau on Matters Related to Individual's Application for Issuing Ordinary Invoices, if an individual's application for issuing ordinary invoices involves personal income tax, and the withholding agent fails to withhold and remit the tax in accordance with the regulations, the individual can go to any district local taxation bureau or branch tax service office in the city (please visit official website of Beijing Local Taxation Bureau for enquiry) to file a tax declaration and pay the tax.

Extended data:

Personal income tax rate:

Income from wages, salaries, remuneration for labor services, remuneration for manuscripts and royalties shall be subject to a seven-level progressive tax rate: tax shall be calculated based on the monthly taxable income. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 3%, and the ***7 level.

Operating income is subject to five levels of excessive progressive tax rate: the income from production and operation of individual industrial and commercial households and the taxable income from contracted operation and lease operation of enterprises and institutions are calculated on an annual basis and paid in advance on a monthly basis, with the lowest level being 5%, the highest level being 35% and the ***5 level.

Proportional tax rate: personal income tax is levied on interest, dividends, bonus income, income from property leasing, income from property transfer, accidental income and other income, and the proportional tax rate of 20% is applicable.

People's Daily Online-Beijing: Individuals can directly apply to the national tax authorities for issuing ordinary invoices.

Baidu encyclopedia-personal income tax