Announcement on Issuing the Administrative Measures for the Declaration of Individual Income Tax Withholding and Remittance (Trial)

People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018 No.61

In order to implement the newly revised Individual Income Tax Law of People's Republic of China (PRC) and its implementing regulations, State Taxation Administration of The People's Republic of China formulated the Measures for the Administration of Personal Income Tax Withholding and Remittance Declaration (Trial), which is hereby promulgated and shall come into force as of 20 19 1.

It is hereby announced.

Attachment: personal income tax rate table and withholding rate table

State Administration of Taxation (SAT)

20 18 12 2 1

Measures for the Administration of Declaration of Personal Income Tax Withholding and Remittance (for Trial Implementation)

Article 1 In order to standardize the withholding and declaration of individual income tax and safeguard the legitimate rights and interests of taxpayers and withholding agents, these Measures are formulated in accordance with the Individual Income Tax Law of People's Republic of China (PRC) and its implementing regulations, the Tax Collection and Administration Law of People's Republic of China (PRC) and its implementing regulations.

Article 2 A withholding agent refers to a unit or individual who pays income to an individual. The withholding agent shall handle the full withholding declaration for all employees according to law.

The declaration of full withholding of all employees means that the withholding agent shall submit to the competent tax authorities the relevant information about all individuals, the amount paid, the items and amounts deducted, the specific amount and total amount of tax withheld and so on within 15 days of the next month.

Article 3 The tax withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and the individual income tax withholding declaration form shall be submitted to the tax authorities.

Article 4 The taxable income declared by withholding individual income tax in full includes:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties:

(5) Income from interest, dividends and bonuses;

(6) Income from property lease;

(7) Income from property transfer;

(8) Accidental income.

Article 5 When a withholding agent pays income to a taxpayer for the first time, he shall fill in the Basic Information Form of Individual Income Tax (Form A) according to the taxpayer identification number and other basic information provided by the taxpayer, and submit it to the tax authorities at the time of withholding declaration in the next month.

The withholding agent shall submit the changes of basic information declared by taxpayers to the tax authorities in the following month.

Article 6 When withholding agents pay wages and salary income to individual residents, they shall calculate the withholding tax according to the cumulative withholding method, and make a monthly withholding declaration.

Cumulative withholding method means that when withholding tax in a tax year, the cumulative withholding taxable income is based on the accumulated amount of the taxpayer's monthly wages and salaries minus the accumulated tax-free income, accumulated expense deduction, accumulated special additional deduction, accumulated special additional deduction and other deductions determined according to law. Apply the individual income tax withholding rate table 1 (see annex) to calculate the accumulated withholding tax, and then deduct the accumulated tax exemption and accumulated withholding tax. When the balance is negative, the tax refund will not be granted temporarily. When the balance is still negative after the end of the tax year, the taxpayer shall settle the annual comprehensive income, and refund more and make up less.

The specific calculation formula is as follows:

Current withholding tax = (cumulative withholding taxable income? Withholding tax rate-quick deduction)-cumulative tax relief-cumulative withholding tax.

Accumulated withholding taxable income = accumulated income-accumulated tax-free income-accumulated expense deduction-accumulated special additional deduction-accumulated special additional deduction-accumulated other deductions determined according to law.

Among them, the cumulative deduction of expenses is calculated by multiplying 5000 yuan/month by the number of months the taxpayer has worked in this unit from the current year to this month.

Article 7 Where an individual resident provides relevant information to a withholding agent and requests a special additional deduction according to law, the withholding agent shall deduct the salary and salary tax on a monthly basis in accordance with the regulations and shall not refuse.

Article 8 Withholding agents shall pay taxes in advance in the following ways when paying income from labor service remuneration, royalties and royalties to individual residents:

Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses; Among them, the amount of remuneration for writing decreased by 70%.

Expense deduction: when paying taxes in advance, if the income from labor remuneration, manuscript remuneration and royalties does not exceed 4,000 yuan each time, the expenses will be deducted according to 800 yuan; If the income is more than 4,000 yuan each time, the expenses will be deducted according to 20% of the income.

Income from labor remuneration, royalties and royalties. The withholding tax shall be calculated by taking the amount of each income as the taxable income to be withheld. Personal income tax withholding rate table 2 (see annex) applies to income from remuneration for labor services, and the withholding rate of 20% applies to income from royalties and royalties.

When calculating the annual comprehensive income, individual residents shall calculate the income from labor remuneration, royalties and royalties according to law, and incorporate them into the annual comprehensive income to calculate the tax payable, and refund more and make up less.

Article 9 When withholding agents pay wages, salaries, remuneration for labor services, royalties and royalties to non-resident individuals, they shall withhold and pay taxes on a monthly or scheduled basis in the following ways:

For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance after deducting expenses of 5,000 yuan from monthly income; Income from labor remuneration, royalties and royalties shall be taxed, and the taxable amount shall be calculated according to Table 3 (see Annex) of the individual income tax rate. Income from remuneration for labor services and royalties shall be the balance after deducting 20% of expenses from income; Among them, the amount of remuneration for writing decreased by 70%.

Non-resident individuals who keep their tax withholding methods unchanged within a tax year and meet the individual conditions of residents shall inform the withholding agent of the changes in basic information, and make final settlement and payment according to the relevant regulations of individual residents after the end of the year.

Article 10 When withholding agents pay interest, dividends, bonus income, property lease income, property transfer income or accidental income, they shall withhold and pay taxes on a monthly or monthly basis according to law.

Eleventh income from labor remuneration and royalties, which belong to one-time income, shall be regarded as one-time income; If it belongs to the continuous income of the same project, the income obtained within one month shall be regarded as one time.

The income from property lease is the income obtained within one month.

For income from interest, dividends and bonuses, the income obtained when paying interest, dividends and bonuses shall be one time.

Unexpected income should be earned once at a time.

Article 12 Where a taxpayer needs to enjoy the treatment of tax treaty, he shall take the initiative to submit it to the withholding agent when obtaining taxable income, and submit relevant information and materials. When withholding taxes, withholding agents shall handle them in accordance with the relevant measures for enjoying the treatment of tax treaties.

Article 13 Withholding agents who pay wages and salaries shall provide taxpayers with information about their personal income and tax withholding and payment within two months after the end of the year. If the taxpayer needs to provide the above information in the middle of the year, the withholding agent shall provide it.

Where a taxpayer obtains income other than wages and salaries, the withholding agent shall, after withholding tax, provide the taxpayer with information such as his personal income and the tax withheld in a timely manner.

Article 14 The withholding agent shall calculate the tax and handle the withholding declaration according to the information provided by the taxpayer, and shall not change the information provided by the taxpayer without authorization.

If the withholding agent finds that the information provided by the taxpayer is inconsistent with the actual situation, he may ask the taxpayer to correct it. If the taxpayer refuses to amend it, the withholding agent shall report it to the tax authorities, which shall handle it in time.

Taxpayers who find that the personal information, payment income, tax withholding and other information provided or declared by withholding agents are inconsistent with the actual situation have the right to ask withholding agents to correct them. If the withholding agent refuses to modify it, the taxpayer shall report it to the tax authorities, which shall handle it in time.

Article 15 Withholding agents shall properly keep the Information Form of Special Additional Deduction of Individual Income Tax provided by taxpayers for future reference.

Article 16 Withholding agents shall keep confidential the tax-related information and materials such as special additional deductions submitted by taxpayers according to law.

Article 17 A handling fee of 2% shall be paid annually for the tax withheld by withholding agents. It does not include taxes that have been checked or ordered to be deducted by tax authorities and judicial organs.

The withholding fees charged by withholding agents can be used to improve the ability of tax collection and management and reward tax collectors.

Article 18 Withholding agents shall perform their obligations of withholding and collecting and remitting according to law, and taxpayers shall not refuse. If the taxpayer refuses, the withholding agent shall report to the tax authorities in time.

Article 19 A withholding agent fails to submit data and materials to the tax authorities in accordance with regulations, and falsely deducts special additional deductions, taxes that should be withheld but not withheld, taxes that have been withheld but not paid or underpaid, and borrows or fraudulently uses another person's identity. , in accordance with the "People's Republic of China (PRC) tax collection and management law" and other relevant laws and administrative regulations.

Twentieth the style of the table card book involved in these Measures shall be separately formulated and promulgated by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).

Article 21 These Measures shall come into force as of 20091October 2065438+ 1 day. The Notice of State Taxation Administration of The People's Republic of China Municipality on Printing and Distributing the Interim Measures for the Administration of the Declaration of Full Withholding of Individual Income Tax (Guo Shui Fa [2005] No.205) shall be abolished at the same time.