Part of the document Guo (2005)89 1 issued by State Taxation Administration of The People's Republic of China in 2005 is out of date, which can no longer meet the actual tax collection and management work of local tax authorities.
2. What are the basic principles of document revision in the Announcement?
The announcement made this time collates and summarizes the relevant documents such as registration, declaration, inspection and law enforcement of rights and obligations of payment units (individuals) and withholding agents in the collection and management of social insurance premiums, employment security funds for the disabled and other fund fees. The revision of this document takes into account the actual situation of full-responsibility collection and non-full-responsibility collection, detailed declaration and non-detailed declaration of social security fees in various places. The basic principles are simple operation, simplicity, practicality and standardization, and at the same time, the burden of payment units (individuals) is reduced to the maximum extent, and the efficiency of tax collection and management is improved.
3. What is the scope of the announcement?
The announcement is mainly about the registration, declaration, inspection and law enforcement of social insurance premiums and related fund charges. At the same time, in order to cooperate with the Administrative Measures on the Collection and Use of Employment Security Fund for the Disabled (Caishui [2015] No.72) jointly issued by the Ministry of Finance, State Taxation Administration of The People's Republic of China and China Disabled Persons' Federation, we have also included the document on employment security fund for the disabled in the revised scope. Announcement * * * consists of 33 documents, which are divided into four parts: The first part is the registration document (DJ for short), which consists of 5 documents, including payment registration, change registration and cancellation registration form. The second part is the declaration category (SB for short), with 8 documents * * *, including the social insurance premium payment declaration form, the declaration list, the declaration settlement form, and the disabled employment security fund declaration form. The third part is the inspection document (JC), which consists of three pieces, including the notice of examination (inspection), the notice of interview and the notice of on-the-spot verification. The fourth part is the law enforcement document (ZF for short), *** 18, including Notice of Payment within a Time Limit, Notice of Guarantee Provision, Collection Decision, Punishment Decision, etc.
4. There are more than 30 kinds of documents in the Announcement. Will it increase the burden for the payer to fill in?
No need. The payer only needs to fill in the document of 1 turn 2 when registering to pay social insurance premiums; Flexible employees only need to fill in 1 Zhang Wenshu when they apply for social insurance registration. With the gradual promotion of online payment services by local tax authorities, payment units (individuals) basically do not need to go to the tax service hall to fill in information in person, and most of them can be handled through the Internet.
This revision summarizes the applicable documents under different collection and management modes. Among the application documents, 4 documents are applicable to the detailed declaration areas of social insurance premiums; Inspection of law enforcement documents is applicable to the tax authorities for tax assessment (inspection) of tax enforcement, and does not involve all payment units (individuals).