Knowledge expansion

In order to further enhance the awareness of paying taxes according to law and strengthen the collection and management of individual income tax, according to the spirit of the Individual Income Tax Law of the People's Republic of China, the Regulations for the Implementation of Individual Income Tax of the People's Republic of China, and the Notice of the State Taxation Administration of The People's Republic of China Office of the General Office of the National Development and Reform Commission on Strengthening the Construction of Personal Income Tax Credit, with the consent of the county people's government, we hereby make a good notice on the declaration of individual income tax withholding of administrative institutions in our county as follows:

First, enhance the awareness of individual tax withholding and play a leading and exemplary role. Personal income tax is an important lever to adjust the distribution of citizens' personal income and an important source of local fiscal revenue. It is the legal responsibility of administrative organs and institutions to fulfill the obligation of withholding and reporting personal income tax. At the same time, the declaration of personal income tax will also affect personal social credit. All towns (fields) and departments should further improve their ideological understanding, earnestly strengthen the organization and leadership of the withholding and reporting of personal income tax, actively coordinate and solve the problems existing in the collection and management of personal income tax, and earnestly fulfill the obligation of withholding and reporting, so as to play a leading role in the declaration of personal income tax in the county and ensure that the withholding and reporting work is implemented.

Two, accelerate the promotion of the tax system, and fully implement the information management tax. Since 20 19 1 month 1 day, all the administrative organs and institutions in the county have used the "natural person electronic tax bureau" in State Taxation Administration of The People's Republic of China to declare personal income tax withholding. The administrative organs and institutions in the county should actively cooperate with the tax authorities to do a good job in system installation, data entry and withholding declaration, and accept the business guidance of the competent tax authorities. Natural Person Electronic Taxation Bureau Download Address: Jiangxi Provincial Taxation Bureau official website. Download path: tax service → data download → software download → natural person electronic tax bureau (withholding end). Download path of operation manual of natural person electronic tax bureau: tax service → data download → operation manual of natural person electronic tax bureau.

Three, the implementation of full declaration, fulfill the obligation of withholding according to law. When an administrative organ or institution pays personal income (including all salaries, allowances, subsidies, bonuses and in-kind income paid to employees in the current period by departments such as finance, organ affairs management and human resources), regardless of whether its monthly income meets the expense deduction standard for comprehensive income of personal income tax, it shall, in accordance with the relevant provisions of the Individual Income Tax Law, make a full and detailed declaration to the tax authorities on the total income paid to individuals last month before 15 of each month. When performing the obligation of withholding and reporting, administrative organs and institutions should consciously accept the inspection and evaluation conducted by the competent tax authorities according to law. If the withholding agent fails to withhold or collect the tax, the tax authorities shall recover the tax from the taxpayer and impose corresponding penalties on the withholding agent according to law. If a taxpayer refuses to withhold or collect taxes, the withholding agent shall report to the tax authorities, and the tax authorities shall directly recover the taxes and late fees from the taxpayers. If the taxpayers refuse to pay the taxes, it shall be implemented in accordance with the provisions of Article 68 of the Tax Administration Law. In addition, the tax department has the right to ask the financial department to suspend the next financial allocation until the withholding agent has fulfilled the obligation of withholding and reporting personal income tax according to law.

Four, optimize the tax service management, improve the withholding system. County Taxation Bureau shall, in accordance with relevant regulations, strengthen communication and coordination with tax-related matters of administrative organs and institutions, establish and improve the system of withholding and remitting personal income tax, give full guidance and help administrative organs and institutions to correctly perform their obligations of withholding and reporting personal income tax, and safeguard the legitimate rights and interests of taxpayers and withholding agents. It is necessary to pay attention to the practical application of withholding agents to the natural person electronic tax bureau, improve the handling ability of the natural person electronic tax bureau, and optimize the tax service management.