CP22, PCB, Form E & EA, CP22A, CP21: Employer’s Liability to Employees for Tax Purposes

1. Employers have distinct responsibilities for tax purposes at various periods of an employee's life, from the time he first joins the company until he leaves or dies, depending on the circumstances.

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1. 在税务上，从员工入职开始一直到他离职或去世，在不同的阶段，雇主都有着不同的责任。