The applicant who issues invoices on behalf of the tax authorities must be entrusted to issue invoices. The act of issuing invoices on behalf of the claimant without selling goods or providing services belongs to false invoicing. Because billing can charge a certain handling fee and various taxes and fees, it does not need to pay too much labor and take risks, and it also brings certain economic benefits to the unit.
Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management.
Britain is the first country to collect personal income tax. 1799, Britain began to try to collect personal income tax at different tax rates, and it became a fixed tax in Britain until 1874.
Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.
Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.
On August 365438, 2065438, the decision to amend the individual income tax law was passed, and the basic expense deduction standard was adjusted to 5000 yuan per month, which will be implemented on August 365438. On February 29th, 2002112, Li Keqiang presided over the executive meeting of the State Council, and decided to postpone the one-time bonus for the whole year until the end of 2023, instead of incorporating it into the salary income of the current month, and implement a separate monthly tax policy.