Analysis and Response of Tax Risk Based on the Way of Personal Income Tax

China's current individual income tax has a wide range of taxes, and there are many different kinds of tax obligations. China is also a large population, and individual income tax is paid mainly through withholding. In a volatile market, the boundary between withholding and paying taxes is easily blurred, resulting in a series of tax risks. In this paper, the author analyzes the tax payment and withholding tax in the tax sense; and explaining the confusion caused by the withholding and tax payment, and then explores the countermeasures from the perspective of tax authorities and enterprises.