In recent years, with the rapid development of China's economy, the income level of urban and rural residents has been continuously improved, and the contradiction of widening personal income gap has become increasingly prominent. In order to strengthen tax collection and management and give full play to the regulatory role of tax in income distribution, the relevant issues concerning further strengthening the collection and management of personal income tax for high-income earners are hereby notified as follows:
1. Earnestly manage and monitor the taxable income of high-income earners?
Local tax authorities should continue to thoroughly implement State Taxation Administration of The People's Republic of China's ideas on strengthening personal income tax management, and lay a solid foundation for personal income tax collection and management of high-income earners.
(a) to find out the distribution of tax sources of high-income people in this region?
All localities should conscientiously carry out the work of finding out the source of personal income tax, focus on monitoring the industries and people with relatively high income in combination with the overall economic level, industrial development trend and the characteristics of residents' income sources in the region, find out the income distribution law of high-income industries, master the main income sources of high-income people, establish an information base of income sources of high-income people, improve the tax collection and management mechanism, and strengthen the personal income tax collection and management in a targeted manner.
(2) comprehensively promote the management of detailed declaration of full withholding of all employees?
1. We should conscientiously implement the deployment and requirements of the State Administration of Taxation on promoting the detailed declaration of full-time withholding, and incorporate the management of detailed declaration of full-time withholding into the work assessment system of tax authorities. The State Administration of Taxation will conduct random checks, assessments and reports on relevant situations from time to time. ?
2. To urge withholding agents to implement full withholding declaration in accordance with Article 8 of the Individual Income Tax Law, Article 37 of the Regulations for the Implementation of the Individual Income Tax Law and the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Interim Measures for the Administration of Full Withholding Declaration of Individual Income Tax (Guo Shui Fa [2005] No.205).
If the withholding agent has implemented the detailed declaration of full withholding, the competent tax authorities should urge him to improve the quality of the declaration, especially require him to truthfully declare the income other than salary income (such as income from labor remuneration, etc.), the payment information of non-employees of the unit and the payment information that does not meet the expense deduction standard.
If the withholding agent fails to declare the full withholding details according to law, the competent tax authorities shall punish him in accordance with the relevant provisions of the Tax Administration Law. ?
(3) strengthen the management of taxpayers with annual income of120,000 yuan or more?
It is the legal obligation of taxpayers to file their own tax returns with an annual income of more than120,000 yuan, which is an important measure to strengthen the collection and management of high-income people. Local tax authorities should improve their own tax declaration system, optimize the declaration process, take their own tax declaration as their daily collection and management, and implement normal management. By mastering the distribution of tax sources of high-income earners, reviewing and comparing the detailed declaration information of withholding agents, and strengthening cooperation and information sharing with industry and commerce, housing management, human resources and social security, securities institutions and other departments, taxpayers with annual income of120,000 yuan or more will be further promoted to declare their own taxes. Pay attention to improving the data quality of self-tax declaration. Take practical measures to urge taxpayers to declare their income from all sources in different forms, and constantly improve the authenticity and integrity of the declared data. If the tax has not been withheld or is insufficient, taxpayers should be urged to pay back the tax; Taxpayers should declare undeclared or falsely underpaid taxes, and deal with them in accordance with the relevant provisions of the Tax Administration Law.
(four) actively promote the application of personal income tax information management system.
In areas where the personal income tax information management system has not been popularized and applied, the provincial tax authorities should intensify their work and ensure that the personal income tax management system is extended to all withholding agents who implement detailed declaration in accordance with the work arrangements and requirements of the State Administration of Taxation. In areas where the personal income tax information management system has been fully popularized and applied, the detailed data of personal income tax should be centralized to the State Administration of Taxation as soon as possible as required. ?
Second, earnestly strengthen the collection and management of the main income items of high-income earners?
(a) to strengthen the collection and management of property transfer income.
1. Strengthen the collection and management of income from the transfer of restricted shares. It is necessary to strengthen contacts with securities institutions, take the initiative to grasp the shareholder composition of listed companies and companies to be listed in the region, and do a good job in collecting personal income tax from the transfer of restricted shares.
2. Strengthen the collection and management of income from equity transfer of non-listed companies. It is necessary to continue to strengthen cooperation with the administrative department for industry and commerce, explore the establishment of tax pre-measures for the registration of the change of natural person's share rights or obtain the information of share transfer in time by other means. For the transfer of equity or low price, the tax basis shall be verified according to the provisions of the Notice of State Taxation Administration of The People's Republic of China on Strengthening the Administration of Individual Income Tax on the Income from Equity Transfer (Guo Shui Han [2009] No.285).
3. Strengthen the collection and management of housing transfer income. We should continue to do a good job in the management of individual income tax collection on housing transfer income in accordance with the relevant documents such as the Notice of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Collection of Individual Income Tax on Housing Transfer Income (Guo Shui Fa [2006] 108) and the Notice of State Taxation Administration of The People's Republic of China on Relevant Tax Collection and Management Issues on Housing Transfer Income (Guo Shui Fa [2007] No.33). ?
4. Strengthen the collection and management of auction proceeds. The competent tax authorities shall keep abreast of the auction-related information, strictly implement the provisions of the Notice of State Taxation Administration of The People's Republic of China Municipality on Strengthening and Regulating the Issues Concerning the Collection of Individual Income Tax on Individuals Obtaining Auction Income (Guo Shui Fa [2007] No.38), and urge auction units to withhold individual income tax according to law.
(two) to strengthen the collection and management of interest, dividends and bonus income.
1. Strengthen the management of dividend and dividend income collection. Focus on strengthening the management of withholding tax when distributing dividends and bonuses by joint stock limited companies, and strictly implement the existing regulations on the collection and exemption of personal income tax for dividends and bonuses distributed by overseas listed companies. Strengthen the management of enterprises' transfer of registered capital and share capital. If the registered capital and share capital are transferred from undistributed profits, surplus reserves and other capital reserves except stock premium issuance, individual income tax shall be levied according to the items of "interest, dividends and bonus income" and the current policies and regulations.
2. Strengthen the collection and management of interest income. It is necessary to investigate the situation of natural persons, enterprises and other organizations borrowing from natural persons and paying interest by consulting relevant subjects of financial statements and checking assets, and levy personal income tax on their interest income according to law. ?
3. Strengthen the management of personal spending from corporate enterprises and borrowing from investment enterprises. For the corresponding income of investors themselves, family members and relevant personnel, individual income tax shall be levied according to the provisions of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Regulating the Collection and Management of Individual Income Tax of Individual Investors (Caishui [2003] 158) and the items of "income from interest, dividends and bonuses".
(3) Strengthen the collection and management of production and business income of large-scale sole proprietorship enterprises, partnerships and individual industrial and commercial households?
1. Strengthen the management of account establishment. The competent tax authorities shall urge taxpayers to set up account books in accordance with the provisions of laws and administrative regulations. For those who cannot set up account books, the taxable income rate shall be verified in accordance with the Tax Administration Law and its detailed rules for implementation and the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Printing and Distributing the Provisions on Individual Income Tax for Investors in Sole proprietorship Enterprises and Partnership Enterprises (Cai Shui [2000] No.91) and other relevant provisions. Tax agents, accountants, lawyers, asset appraisal, real estate appraisal and other forensic intermediaries may not implement the approved collection of personal income tax.
2. Strengthen the management of deregistration of unincorporated enterprises. Before canceling the industrial and commercial registration, enterprise investors shall settle relevant tax matters with the competent tax authorities, and individual income tax shall be levied on the unpaid income according to law.
3. Strengthen the management of personal consumption expenditure and production and operation expenditure of unincorporated enterprises. For the part of enterprise funds used for consumer and property expenditures of investors themselves, family members and their related personnel, personal income tax shall be levied in accordance with the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Regulating the Collection and Management of Individual Income Tax of Individual Investors (Cai Shui [2003] 158) and other items.
(four) to strengthen the collection and management of labor remuneration income and wage and salary income comparison management.
Local tax authorities should closely cooperate with relevant departments, timely obtain relevant information on payment of labor remuneration, earnestly strengthen the management of individual income tax on all kinds of labor remuneration, especially some items with higher remuneration (such as performing arts, speeches, consulting, financial management, full-time and part-time training, etc.), and urge withholding agents to fulfill their withholding obligations according to law.
For enterprises in high-income industries, it is necessary to summarize the total amount of wages and salaries in the full detailed declaration data of all employees, and compare it with the total amount of wages and expenses in the enterprise income tax return form, so as to standardize enterprises to truthfully declare and withhold personal income tax.
(5) Strengthen the collection and management of income obtained by foreign individuals?
It is necessary to actively coordinate with the exit-entry administration department of public security, grasp the exit-entry time and related information of foreigners, and provide a basis for tax administration and tax clearance. Actively coordinate with banks and foreign exchange management departments, strengthen the management of tax certificates for foreign payments, and control the transfer of funds. State taxation bureaus and local taxation bureaus at all levels should closely cooperate with each other, establish foreign personal management files, master the salary standards of expatriates from different countries, and focus on strengthening the management of income paid by overseas institutions from China. ?
Third, solidly carry out personal income tax assessment and special inspection for high-income earners?
Local tax authorities should take the personal income tax assessment of high-income earners as an important part of daily tax management, make full use of the detailed declaration data of full withholding, self-tax declaration data and information obtained from external departments, scientifically set assessment indicators, innovate assessment methods, and establish a tax assessment system for high-income earners. Doubts found in tax assessment should be followed up, verified, interviewed and investigated, and taxpayers should be urged to make corrections and make up taxes on their own. If a taxpayer is found to be suspected of violating tax laws, it should be handed over to the tax inspection department for filing and inspection in time.
The inspection department should include the personal income tax inspection of high-income earners in the scope of special tax inspection, and carefully deploy and implement it. In the inspection, we should pay special attention to whether the non-labor income of high-income earners pays taxes and whether qualified high-income earners apply for self-tax declaration. Tax evasion, undeclared declaration and false declaration should be handled in strict accordance with the relevant provisions of the Tax Administration Law. Typical cases should be exposed through the media. ?
Fourth, continuously improve tax payment services and guide high-income earners to pay taxes in good faith according to law?
Local tax authorities should do a good job in tax service while strengthening the management of personal income tax collection for high-income earners. It is necessary to carry out targeted publicity and policy guidance on personal income tax law for high-income earners, guide high-income earners to declare voluntarily and pay taxes according to law, and form a good atmosphere of paying taxes in good faith; It is necessary to promote the construction of "online tax bureau", establish diversified declaration methods, and provide taxpayers, including high-income earners, with multi-channel and convenient tax declaration services; We should actively understand taxpayers' tax-related demands, expand consultation channels, and improve the quality and efficiency of consultation reply; It is necessary to do a good job in issuing tax payment certificates for taxpayers and maintaining the confidentiality of taxpayers' income and tax payment information, and earnestly safeguard the legitimate rights and interests of taxpayers.
State Administration of Taxation (SAT)
May 31st, 2010