I. What should I do if the individual taxpayer identification number is wrong?
If the individual taxpayer identification number is wrongly written, it can be re-filled, and at the same time, it is necessary to correct your own mistakes to the relevant departments in time.
Second, the taxpayer identification number for tax provisions
Taxpayer identification number is generally derived from the code of technical supervision bureau, which is generally 9 digits, so the area code should be added in front of it. If the area code is added with the code of technical supervision bureau, and the number of effective code digits is insufficient, add L in the middle. If the effective code cannot be separated out, add X, which means 1-9.
Buying a house, buying a car and paying social security must register the taxpayer identification number.
The exposure draft lists that taxpayers will use the taxpayer identification number when signing contracts and agreements, paying social insurance premiums, registering real estate and handling other tax-related matters. Some taxpayers have analyzed that large-scale consumption, including buying a car and reaching a certain amount, may be registered with the taxpayer identification number, and it is not impossible to register the number for bank deposits and withdrawals. The taxpayer identification number is to monitor the taxpayer's income and expenditure. The tax department is to achieve full social coverage through the taxpayer identification number and carry out tax management.
"Gray income" will no longer be able to evade taxes.
At present, China implements the system of withholding and self-declaration for personal income tax. Among them, people's regular income, such as wages and bonuses, is withheld and remitted by the unit. However, there are many loopholes in the self-declaration outside these regular incomes, which is the so-called "gray income". Gray income does not mean illegal income, but it is not in the open, which leads to tax evasion.
On the one hand, the recipients of "gray income" intentionally evade taxes, and more because they are unwilling to let the gray income "see the light" and are unwilling to declare themselves. Because "gray income" is paid in cash, there is indeed a big loophole in the current supervision means. According to the provisions of the exposure draft, this part of the income also needs to be fulfilled by the payer. Although it is not explicitly withheld and remitted, the amount of payment, the name of the income party and the taxpayer identification number should be provided to the tax authorities, which is equivalent to putting "gray income" in the open, and this has risen to the legal level.
This means that cash transactions that may exist in the gray area in the past will be controlled from the source of the payer, and whoever the payer gives the money must register his taxpayer identification number, so as to realize the whole supervision of this part.
According to the exposure draft, "if units and individuals engaged in production and business operations pay more than 5,000 yuan to other units and individuals in the course of their economic activities in a tax year, they should provide the tax authorities with the amount of payment, the name of the income party and the taxpayer identification number." "If the single payment of cash reaches more than 50,000 yuan, the amount of payment, the name of the income party and the taxpayer identification number shall be provided to the tax authorities within 5 days." Although this is similar to the current withholding of personal income tax, it is aimed at a large number of' gray income' problems, and the supervision efficiency will be significantly improved.
It will be possible to supervise income according to consumption.
China's tax system is not very strict. For example, many people call the current personal income tax system "wage earners' income tax" because the income of ordinary wage earners is relatively simple and easy to supervise, but it has become the most legally taxed class. However, many rich people and bosses can try their best to show their assets in an unmonitored form, and it is difficult for the tax authorities to confirm their income, so they can't collect all the receivables, which eventually leads to the unfairness of the tax system. With the taxpayer's identification number, the taxpayer will not only be supervised from the income aspect, but also his house purchase, car purchase, high-grade consumption, investment and wealth management will be linked to the identification number in the future, so that the supervision from the pure income angle can be changed to the supervision from the income, consumption and expenditure angles, thus solving the problem of tax fairness to a certain extent.
Personal online shop tax collection will no longer have obstacles.
The problem of online shop taxation, which is controversial in the society, will also be solved because of the introduction of taxpayer identification number. The state has not exempted e-commerce from tax, but some small and medium-sized e-commerce companies do not have suitable tax registration types, and the relevant information is not within the scope of the tax authorities, thus causing tax registration problems. The draft for comment covers the taxpayer identification number to natural persons, which means that small e-commerce companies that open online stores at home in the future will also be managed according to natural taxpayers. With the tax identification number, it is natural to pay taxes.
Citizens must report how much money they have earned abroad. They must pay taxes not only on their income in China, but also on their income in other countries and regions.
Taxpayer identification number can pave the way for tax reform
At present, China implements the itemized tax payment system, which has some irrationality. With the development of society, the social division of labor of family members in China has begun to diversify, and more and more families have a trend of one person working and one person taking care of the family full-time, which is equivalent to one person's income to support two or three people. It is really unreasonable for one person to earn money, one person to spend money and one person to earn money. Especially with the only child becoming the subject of social tax payment, their burden of supporting the elderly is getting heavier and heavier, and a family of three may have to support four elderly people. This means that a worker has more people to support than before, and the pressure is naturally greater.
At present, we can only monitor the income of citizens, but there is no data on how much expenditure is needed, that is, the tax authorities can't monitor how much burden you have, so naturally it is impossible to distinguish tax collection. After the introduction of tax identification number, everyone's income and expenditure system will be linked together, and all his income and expenditure will be attributed to a tax identification number, and at the same time, his family, spouse and children will be formed into a complete system.
The above is the introduction of what to do if the individual taxpayer identification number is written incorrectly. The taxpayer identification number may become a citizen's second positive identity card. The introduction of taxpayer identification number is also to further standardize tax collection and management.