Announcement on issues related to the verification and collection of individual income tax on operating income

Announcement No.3, 20 19 of Shenzhen Taxation Bureau, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)

According to the Individual Income Tax Law of People's Republic of China (PRC) and its implementing regulations, the Tax Collection and Management Law of People's Republic of China (PRC) and its implementing rules, as well as the provisions of relevant tax laws and regulations, the relevant issues concerning the approved collection of enterprise income tax in Shenzhen are hereby announced as follows:

First, the approved scope of taxpayers collecting business income

Personal income tax from business operation is applicable to individual business owners, investors of sole proprietorship enterprises and individual partners of partnership enterprises who are approved to pay personal income tax on business income projects in Shenzhen, as well as individual taxpayers who have obtained temporary tax registration certificates but have fixed business premises for continuous production and operation (hereinafter referred to as taxpayers).

For general VAT taxpayers and taxpayers of special industries and types specified by the State Council tax authorities, in principle, individual income tax shall not be levied with regular quota and pre-approved taxable income rate.

Second, the approved collection method

The collection methods of personal income tax include regular fixed collection, approved taxable income rate collection and fixed collection.

(A) the calculation of the method of periodic quota collection

1. The calculation formula of income tax payable is as follows:

Income tax payable = total income × approved collection rate

Total income is income excluding VAT.

2. The standard of approved collection rate shall be implemented in accordance with the Table of Approved Collection Rate of Individual Income Tax (see Annex 1).

(2) Calculation of the method for collecting the approved taxable income rate.

1. Based on the approved taxable income, the calculation formula of income tax payable is as follows:

Income tax payable = taxable income × applicable tax rate

Taxable income = total income × taxable income

Or = cost /( 1- taxable income rate) × taxable income rate.

Total income is income excluding VAT.

Where a partnership enterprise is involved, the taxable income of each partner shall be determined according to the distribution ratio.

2. The standard of taxable income rate shall be implemented in accordance with the Table of Approved Taxable Income Rate of Individual Income Tax (see Annex 2).

3. Multi-industry operation, regardless of whether its business items are multi-accounted, should determine the applicable taxable income rate according to its main business.

(3) Calculation of fixed rate collection method

1. The calculation formula of income tax payable is as follows:

Income tax payable = total income × approved collection rate

Total income is income excluding VAT.

2. The approved levy rate is 0.8%.

3. If a taxpayer who collects personal income tax upon approval by the tax authorities conceals the income amount by tax evasion or fails to file a tax return, fails to pay or underpays the personal income tax payable and enters the tax inspection procedure, the tax authorities shall calculate the tax payable of taxpayers who collect personal income tax regularly according to the collection rate specified in Annex 1, and calculate the tax payable of taxpayers who use other collection methods according to the taxable income amount specified in Annex 2, and recover the unpaid or underpaid tax.

IV. This announcement shall come into force as of 20 19 10/0/day. If the previous provisions are inconsistent with the provisions of this announcement, the provisions of this announcement shall prevail. Those who pay more taxes in accordance with the original provisions may apply for tax refund according to law. Announcement of Shenzhen Local Taxation Bureau on Several Issues Concerning the Collection and Management of Individual Income Tax (Announcement No.2016 of Shenzhen Local Taxation Bureau) shall be abolished at the same time.

Attachment:

1. Table of Approved Collection Rate of Individual Income Tax (Month)

2 personal income tax approved taxable income rate table

People's Republic of China (PRC) State Taxation Bureau Shenzhen Taxation Bureau

2065438+July 25th, 2009

Attachment 1:

Table of approved collection rate of individual income tax (by month)

serial number

Monthly operating income

Collection rate (%)

1

65,438+less than 10,000 yuan (inclusive)

2

65438+ 10,000 yuan to 300,000 yuan (inclusive)

0.8

three

More than 300 thousand yuan

1

Note: Taxpayers who declare quarterly are converted into quarterly tax rate table according to monthly tax rate table.

Attachment 2:

Table of approved taxable income rate of individual income tax

Ye Hang

Taxable income rate (%)

Agriculture, forestry, animal husbandry and fisheries; B. mining industry; Manufacturing industry; Production and supply of electricity, heat, gas and water; Construction industry; Wholesale and retail trade; G. transportation, warehousing and postal services; Accommodation and catering industry; I. information transmission, software and information technology services; J financial industry; K real estate industry; Leasing and business services; Scientific research and technical services; Water conservancy, environment and public facilities management; O Resident services, maintenance and other services; P education; Q. Health and social work; R Culture, sports and entertainment (except 90 entertainment); Public management, social security and social organization; T international organization

five

90 entertainment industry

20