Limited liability companies are required to withhold and remit employees’ individual income tax monthly via the Natural Person Electronic Tax Bureau (Withholding Client) APP; otherwise, penalties will apply.
We neglected this for the past few months and were fined ¥150. (ㄒoㄒ)/~~
For operational procedures, see:
- Download and install the Natural Person Electronic Tax Bureau (Withholding Client) APP: https://www.bilibili.com/video/BV1ob5YzkE2
- Zero-declaration tutorial (not recommended—may trigger audits; instead, advise the business owner to issue themselves a modest salary, e.g., several hundred RMB, staying below ¥5,000 to avoid taxation): 手把手教你1分钟完成新公司个税零申报！保姆级教程来啦_哔哩哔哩_bilibili