Article 29 The tax authorities in accordance with the law of the taxpayer's tax return information confidential.
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Personal income tax returns on their own way
(Trial) November 6, 2006 the State Administration of Taxation, State Administration of Taxation issued 162.
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Chapter I
The first is to further strengthen the personal income tax collection and management, protection of national tax revenue, safeguard the legitimate rights and interests of taxpayers, the convenience of taxpayers own tax returns, tax returns regulate their own behavior, according to the "PRC Individual Income Tax Law" (hereinafter referred to as the personal income tax Act) and its implementing regulations, the "PRC Tax Collection and Administration Law" (hereinafter referred to as the Tax Administration Act) and its implementing rules and other relevant provisions of laws and regulations, the development of this approach. Where, pursuant to Article personal income tax law is liable to tax payers, of the following circumstances shall be handled in accordance with the provisions hereof tax returns: (A) annual income of 120,000 yuan or more; (B) two or more to obtain wage and salary income from the Chinese territory of two; (C) the income derived from outside China; (D) obtain taxable income, no withholding agent; Other cases (five) of the State Council. Article The annual income of more than 12 million taxpayers II, Paragraph 1, of the proceeds obtained regardless of whether the full payment of personal income tax, shall in accordance with the provisions hereof, after the end of the tax year to tax authorities for tax returns. Article 2 of the second to fourth taxpayer circumstances, shall in accordance with the provisions hereof, after obtaining the proceeds to the tax authorities for tax returns. Article 2 of the fifth case of a taxpayer whose tax return measures shall be based on the specific circumstances. Article II, paragraph 1, of this approach referred to above 120,000 yuan annual income taxpayers, excluding no domicile in China, and in a year in which the individual lived in China less than one year's tax. Article 2 of the third alleged proceeds obtained from sources outside China taxpayers, refers to the Chinese territory of residence, or no shelter in a year in which lived a year in China personal tax.
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Chapter II declarations
Article annual income of over 120,000 taxpayers, after the end of the tax year, should fill out the "personal income tax returns (for an annual income of over 120,000 taxpayers reporting)" (see Table 1), and submitted to the tax authorities at the time of filing tax returns, and other relevant information submitted personal copy of a valid identity document and tax authorities required to be submitted. Valid identity documents, including the taxpayer's identity cards, passports, HVPs, military ID cards and other items. Article The term annual income of 120,000 yuan or more, the taxpayer obtained the following items of income in a tax year to reach a total amount of 120,000 yuan: (A) wages and salaries; (B) the individual industrial and commercial households, operating income; (C) for enterprises contracted or leased operation proceeds; (D) income from remuneration; (V) the resulting royalties; (Vi) royalties resulting costs; (Vii) interest, dividends and bonuses; (Viii) the lease of property; (Ix) transfer of property income; (Ten) contingent income; (Xi) other income tax is determined by the financial department of the State Council. Proceeds of this approach Article VI Article VII does not contain the following proceeds: (A) Tax-exempt income Personal Income Tax Law Article first to ninth, namely: 1 bonus provincial government, the State Council ministries, units of the People, as well as foreign organizations, international organizations awarded in science, education, technology, culture, health, sports, environmental protection and other aspects; (2) Interest on bonds and financial bonds issued by the State; 3 issued in accordance with the provisions of national unity subsidies, allowances, namely the implementation of the personal income tax law provisions of Article 13 in accordance with the provisions of the State Council issued a special government allowances, academicians allowances, allowances, and the State Council Fellow other subsidies exempt from personal income tax allowances; 4 welfare, pensions, benefits; 5 insurance claims; 6 military pay and demobilization costs; 7 in accordance with the provisions of national unity issue cadres, workers _set_tling-in allowance, severance pay, retirement pay, retired pay, retirement living allowance.; . Accordance with the relevant laws and regulations of our country should be exempt foreign embassies and consulates of the resulting diplomatic representatives, consular officers and other personnel 8; International Convention for the 9 Chinese government to participate in the tax-free income specified in the agreement signed. (B) Article VI of the Implementing Rules of the personal income tax law may exempt foreign income comes from China. Implementation (c) of Article 25 of the personal income tax law regulations in accordance with state regulations and individual units for individuals to pay the basic pay endowment insurance, basic medical insurance, unemployment insurance, housing fund. Article VIII of this approach within the meaning of Article VI of the proceeds of the annual income calculated in accordance with the following methods: (A) wages and salaries, according to the unreduced cost (1600 per month) and additional deductions for expenses (3200 per month) to calculate the amount of income. (B) production and operating income individual industrial and commercial households, calculated in accordance with taxable income. Implementation of audit collection, according to the total income minus the cost of each tax year, the balance of expenses and losses calculated; implement regular fixed levy, according to the annual self-declaration of taxpayers taxable income calculated in accordance with their self-reported or annual taxable business income is calculated by multiplying the taxable income rate. (C) for enterprises contracted or leased operation proceeds, calculated according to the total income of each tax year, ie in accordance with the contracted or leased operation were actually achieved operating profit plus from contracting or leasing enterprises and institutions in obtain wages and salary income is calculated nature. (D) income from remuneration, royalties income, royalty income fee (each 800 yuan, or 20 percent of revenue each time) the amount of income is not calculated in accordance with the deduction of expenses. (E) property rental income, income amount (20% for each 800 yuan each, or income) and repair costs are not calculated in accordance with the deduction of expenses. (F) Income from transfer of property, according to the calculation of taxable income, ie the balance of taxes and reasonable expenses related to the amount of revenue minus cost of property and transfer of property in the process of transfer of property after payment is calculated. (Vii) interest, dividends, bonuses, contingent income and other income, calculated in accordance with the full amount of income. Article IX Article 2 of the taxpayer to obtain the second to fourth proceeds shall be required to fill out the tax authorities submit the appropriate tax returns (see Schedule 2 - Schedule 9), and submit tax authorities require additional information to be submitted.
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第三章 申报地点
3 enterprise is _set_ up on a partnership basis, individual investors and their habitual residence to _set_ up business management location inconsistent, _select_ and _set_ up fixed to its participation in the operation and management of a partnership the local competent tax authorities.
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Chapter IV reporting period
Article XV of the annual income of 120,000 yuan more than the taxpayer, after the end of the tax year within three months the tax authorities for tax returns. Article XVI individual businesses and individual proprietorship, partnership enterprises gained, business income tax amount payable monthly in advance, the taxpayer within seven days after the end of each month for tax returns; paid in quarterly installments Taxpayers filing tax returns within 7 days after the end of each quarter. After the end of the tax year, the taxpayer within 3 months of final _set_tlement. Article XVII of the taxpayer at one time enterprises contracted or leased operation income, income derived from the date of filing tax returns within 30 days; within a tax year graded contracted or leased operation resulting , within seven days of each month after the declaration of the proceeds obtained in advance, after the end of the tax year within three months of final _set_tlement. Article XVIII proceeds obtained from sources outside China taxpayers, after the end of the tax year to the Chinese territory of the competent tax authorities for tax returns within 30 days. Except as provided in Article XIX Article XV of this approach to article 18, the taxpayer is required to obtain other items of income tax returns, and at 7 days after receiving the proceeds of the month to the competent tax authorities for tax returns. Article 20 A taxpayer can not be handled in accordance with the provisions of the tax return deadline, needs to be extended, and handled in accordance with Article 27 of the Tax Administration Law and the Tax Administration Law Implementing Rules of the provisions of Article 37.
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Chapter reporting format
Article 21 Taxpayers can take the data messages, mail, etc. Reporting can also be reported directly to the tax authorities, or by any other manner consistent with the provisions of the tax authorities to declare. Article 22 Taxpayers take data messages declaration shall keep the relevant information in accordance with the terms and requirements of the paper required by tax authorities. Twenty-three taxpayers take the post reporting to the postal sector reporting credentials as a registered mail receipt, the postmark date of the actual reporting date. Article 24 The taxpayer may entrust tax agency qualified intermediary agencies or other persons for tax returns.
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Chapter VI reporting management
Article 25 The tax authorities shall all types of returns, published on its website the tax authorities, or put to the tax authorities accept tax returns for the tax service hall for free download or access the taxpayer at any time. Article 26 The tax authorities shall during the annual statutory reporting, by appropriate means, to remind the annual income of more than 12 million taxpayers handle their own tax returns. Article 27 The tax declaration accepting the tax authorities in accordance with the declaration of taxpayers, according to the regulations of the tax levy, up, refund procedures. Article 28 The tax authorities in accordance with the provisions for the payment certificate has been issued for tax returns and pay taxes taxpayers. Article 29 The tax authority shall declare information confidential taxpayer's tax. Article 30 The tax returns of taxpayers change locations, submitted to the original tax authorities for the record, the original tax authorities shall timely tax returns of taxpayers location change information is passed to the new tax authorities. Article 31 The tax authorities have been filing tax returns for taxpayers who file tax established to implement dynamic management.
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Chapter VII Liability
Article 32 Where a taxpayer fails to deadlines for tax returns and submit tax information, in accordance with Article 62 of the Tax Administration Law's provisions. Article 33 Taxpayers take to falsify, conceal, destroy unauthorized books, vouchers, or overstating expenses in the books or not listed, understating income, or by the tax authorities have notified refusing to declare or make false tax returns, unpaid or underpaid taxes payable, in accordance with Article 63 of the Tax Administration Law's provisions. Article 34 filing false tax basis, in accordance with the provisions of the first paragraph of Article 64 of the Tax Administration Law processing. Article 35 The taxable income of a taxpayer to pay the withholding agent, the withholding agent should have been withheld, the amount of tax, in accordance with Article 69 of the Tax Administration Law of the regulations. Article 36 The tax officer favoritism or neglect their duties, do not collect or tax payable, in accordance with the provisions of the first paragraph of Article 82 of the Tax Administration Law processing. Article 37 The tax officials abuse their powers, deliberately making things difficult for the taxpayer, in accordance with the provisions of the second paragraph of Article 82 of the Tax Administration Law processing. Article 38 The tax authorities and tax officials are not legally taxpayer confidentiality, in accordance with Article 87 of the Tax Administration Law's provisions. Article 39 The tax agent in violation of tax laws and administrative regulations, causing the taxpayers unpaid or underpaid taxes, handling the implementation details in accordance with the provisions of Article 98 of the Tax Administration Law. Article 40 of the other tax violations, in accordance with the relevant provisions of the tax laws and regulations.
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Chapter VIII Supplementary Provisions
41 tax returns by the provinces, autonomous regions, municipalities and cities with independent planning Local Taxation printed in accordance with the provisions of the State Administration of Taxation style. Article 42 Other matters of tax returns, according to the Tax Administration Law, the provisions of the personal income tax law and other relevant laws and regulations of execution. Article 43 Article 2 of the tax return first proceeds of over 120,000 cases, "About modification 'PRC individual income tax in accordance with the Standing Committee of the Tenth National People's Congress passed the Eighteenth Meeting Law "decision" for the purposes specified time, the executive since January 1, 2006. Measures relating to Article 44, Paragraph 2 of the second tax case to the fourth reporting requirements, effective from January 1, 2007, "State Administration of Taxation on the issuance of" personal income tax self-declaration 'Interim Measures of notice "(Guo Shui Fa [1995] No. 077) shall be repealed simultaneously.