Attention students: The handling fee for withholding and collecting taxes has changed, and the new standard will be implemented from October 1, 2023What are the "three generations"? What are the new standards? 
1. What is the "three generations" tax handling fee? The "three generations" tax handling fee refers to the handling fee of withholding and remitting, collecting and remitting, and entrusting tax collection. 1.Withholding and remittingTax laws and administrative regulations have clearly stipulated that units and individuals with withholding obligations shall, on behalf of the tax authorities, withhold and release the income paid to the entities and individuals with tax obligations when making payments. 2.Collection and paymentTax laws and administrative regulations have clearly stipulated that units and individuals with withholding obligations collect and pay to the tax authorities on behalf of the tax authorities when collecting payments. 3.Entrusted collectionIn accordance with the requirements of the Law of the People's Republic of China on the Administration of Tax Collection and Collection and its implementation rules on facilitating tax control and facilitating tax payment, the tax authorities entrust relevant units and personnel to collect sporadic, scattered and non-local taxes on behalf of both parties in accordance with the principles of voluntary and simple collection, strengthened management and entrustment in accordance with the law and relevant state regulations.