Individuals and units in our country have the obligation to pay taxes. Individuals need to pay personal income tax, and units need to pay corporate income tax. Of course, if they don't have time to pay taxes, they can also entrust others to handle it. I. Sample power of attorney for handling personal income tax XX Local Taxation Bureau: I am XX (ID number: x XX), and I am unable to handle personal income tax payment vouchers in person due to work reasons. I hereby entrust Comrade XX (ID number: XXX) to handle my personal income tax payment vouchers from XX to XX. Hereby entrust. Signature of client: XXX Date: XXX II. Individual income tax payer 1. Legal Object Taxpayers of individual income tax in China are those who live in China and those who do not live in China but get income from China, including citizens in China, foreigners who get income in China and compatriots from Hong Kong, Macao and Taiwan. 2. A resident taxpayer who has a domicile in China, or an individual who has lived in China for 1 year without a domicile, is a resident taxpayer and bears unlimited tax payment obligations, that is, he shall pay personal income tax according to law on his income obtained in China and abroad. 3. Individuals in non-resident taxpayer who have no domicile or residence in China, or who have lived in China for less than one year, are non-resident taxpayer, bear limited tax obligations, and pay personal income tax according to law only on their income obtained from China. Three. The scope of personal income tax Personal income tax shall be paid on the following personal income: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law. According to the law, all citizens with economic income in China should pay personal income tax. Of course, if they are not free, they can entrust others to pay personal income tax.

Legal objectivity:

Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law

Article 78

If the tax authorities find that taxpayers pay more taxes, they shall go through the formalities of tax refund within 10 days from the date of discovery;

If a taxpayer finds that he has overpaid and asked for a tax refund, the tax authorities shall verify the tax refund procedures within 30 days from the date of receiving the taxpayer's application for tax refund. The tax refund for overpayment of taxes plus interest on bank deposits in the same period as stipulated in Article 51 of the Tax Administration Law does not include settlement tax refund, export tax refund and various tax reductions and exemptions. The tax refund interest shall be calculated according to the deposit interest rate stipulated by the People's Bank of China on the day when the tax authorities handle the tax refund formalities.