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's Daily Online June 9, Beijing (Reporter Wang morning) the State Administration of Taxation recently issued a "notice" to further strengthen the high-income individual income tax collection and management, the person in charge said that in talking about this notice, for high-income earners equity transfer income housing transfer income and other property for sale proceeds will intensify efforts to audit tax basis, strict implementation of the relevant tax policy, combined with the emergence of new problems in the collection and management, and to study the introduction of corrective measures as soon as possible. The following is the full Notice: Notice on further strengthening tax collection and management of high-income earners provinces, autonomous regions, municipalities and Municipal Local Taxation Bureau, Tibet, Ningxia, Qinghai Province (autonomous regions) in the State Administration of Taxation: In recent years, as China's economy the rapid development of urban and rural residents rising income levels, personal income disparities have become increasingly prominent contradiction. Give full play to strengthen tax collection and the tax regulatory role in the distribution of income, now on further strengthening the high-income individual income tax collection and management issues related to notice as follows: First, do a good job the management and monitoring of the local tax authorities of the taxable income of high-income earners to continue to implement the idea of ​​the work of the State Administration of Taxation on strengthening the management of personal income tax, to consolidate the basis of high-income individual income tax collection. (A) to find out the sources of revenue of the distribution of the region's high-income localities should seriously carry out thoroughly work of personal income tax revenue sources, combined with the overall level of the regional economy, industry trends and characteristics of the source of income of residents, focusing on monitoring the relative concentration of high-income earners industry relatively concentrated population of high-income earners, to find out the law of income distribution of the high-income industries, grasp the main income source of the high-income people, and the establishment of high-income earners income source repository, improving the tax collection mechanism, in a targeted manner to strengthen the collection and management of personal income tax job. (B) comprehensively promote the full amount withholding the detailed declaration manage 1. Should conscientiously implement the withholding tax rate on Administration of Taxation on Promoting full detail reporting arrangements and requirements, and the full amount withholding detailed declaration management into evaluation system of tax authorities. Administration of Taxation will the irregular conduct random checks, evaluation and inform the relevant circumstances. To urge the withholding agent in accordance with Article 8 of the Personal Income Tax Law, Article 37 of the Regulations for the Implementation of the Individual Income Tax Law "and" State Administration of Taxation on Printing and Distributing the personal income tax in full amount withholding and reporting management interim Measures notice "(Guo Shui Fa [2005] No. 205), the implementation of the full amount Withholding declaration. The withholding agents has been implemented in full amount withholding detailed declaration, the competent tax authority wants to encourage increased reporting quality, especially truthfully declare the payment of wage income, other than income (such as income from remuneration, etc.), non-unit the staff payment information and does not meet the expense deduction standard payment information. The withholding agent is not in accordance with the law to implement the full amount withholding detailed declaration of the competent tax authorities shall, in accordance with the relevant provisions of the Tax Administration Law for punishment. (C) strengthen the annual income of over 120,000 taxpayers declare manage their own tax annual income of 12 million yuan taxpayers own tax return is the statutory obligation of the taxpayer, is an important measure to strengthen the collection and management of high-income earners. The local tax authorities is necessary to improve their own tax returns the system to optimize the reporting process, and their own tax returns as the day-to-day collection and management, the implementation of the normal management. Mastery of the distribution of the high-income tax sources, the withholding agent detailed declaration of Information Audit comparison, and the strengthening of collaboration and information sharing with the department of industry and commerce, housing management, human resources and social security, securities institutions to further promote the annual income 120,000 Yuan their own tax returns. To focus on improving their own tax returns data quality. Take practical measures to urge taxpayers to declare their different forms, all sources of income, and constantly improve the authenticity and integrity of the reporting data. Withholding tax or withholding is insufficient, to urge the taxpayers back tax; taxpayers should declare the undeclared the inaccurate reporting pay less tax, to be processed in accordance with the relevant provisions of the Tax Administration Law. (D) actively promote the use of the personal income tax information management system does not promote the use of the personal income tax information management system and the promotion of small surface areas, provincial tax authorities to intensify its efforts to ensure that the personal income tax in accordance with the arrangements and requirements of the State Administration of Taxation, management The system is extended to all the implementation details to declare the withholding agent. The region has been comprehensively promote the use of the personal income tax information management system,hollister, in accordance with the requirements as soon as possible detail of personal income tax to the State Administration of Taxation set. Second, strengthen the collection and management of the main items of income of high-income earners (a) to strengthen the transfer of property from collection and management. 1. Strengthen the the transfer income collection and management of the restricted shares. And securities institutions to strengthen active master of shareholders of listed companies of the region and the company's upcoming situation, and do a good job from the transfer of restricted shares personal income tax collection work. Strengthen the collection and management of the equity transfer income of the non-listed companies. To continue to strengthen cooperation with the administrative department for industry and commerce, and to explore the establishment of a natural person Option to change the registration of pre-tax measures and timely access to the equity transfer information or otherwise. Parity or low-cost transfer, in accordance with the provisions of the "personal income tax levied by the State Administration of Taxation on the strengthening of the equity transfer income management notice" (Guo Shui Han [2009] No. 285), according to the law approved tax basis. 3. Strengthen the the housing transfer income tax collection and management. Effectively in accordance with the "State Administration of Taxation on Income from transfer of individual housing levy personal income tax issues related to notice" (Guo Shui Fa [2006] No. 108), the State Administration of Taxation on personal transfer of housing-related tax collection problems notice "(Guo Shui Fa [2007] No. 33) and other related documents, and continue to do a good job in the housing transfer income and personal income tax management. Strengthen the collection and management of the proceeds from the auction. Competent tax authorities should keep abreast of the auction, the strict implementation of the State Administration of Taxation to strengthen and standardize the individuals to acquire the auction revenue from individual income tax issues related to notice "(Guo Shui Fa [2007] No. 38), with urge auction unit in accordance with the law pay personal income tax. (B) strengthening the interest, dividends, bonuses and the collection and management. Strengthen the collection and management of the dividends and bonuses. Focus on strengthening the Corporation dividends, bonus withholding tax management, distribution of dividend bonus of overseas listed companies, the existing Exemption of Individual income tax provisions must be strictly enforced,moncler outlet. Strengthen into registered capital and equity management, retained earnings, surplus reserve and stock issued at a premium capital reserve into registered capital and equity, in accordance with the interest, dividends, bonuses project taxable personal income tax in accordance with existing policies and regulations. Strengthen the collection and management of interest income. To have access to financial statements related subjects, asset inventory survey of natural persons, companies and other organizations to a natural person loans and payment of interest situation, its interest income taxable personal income tax in accordance with the law. 3. Strengthen the personal consumption expenditure and borrowing from investment enterprises management from corporate enterprises expensed. Corresponding income investor himself, family members and related personnel, according to the Ministry of Finance and the State Administration of Taxation on to to standardize individual investors personal income tax collection and management notice "(Cai Shui [2003] No. 158) provides, in accordance with the interest,moncler pas cher, dividends The bonuses project taxable personal income tax. (C) strengthen the larger sole proprietorship enterprise, partner enterprises and individual industrial and commercial households, production and operating income levy Management 1. Strengthen establish accounts management. Competent tax authorities should be urged to set the books of the taxpayer in accordance with the provisions of laws and administrative regulations. Can not set the books should be in accordance with the Tax Administration Law and its implementation rules and the Ministry of Finance and the State Administration of Taxation on Printing and Issuing the sole proprietorship and partnership investors personal income tax provisions of the notice "(Cai Shui [2000] 91 number) and other relevant provisions of the approved rate of its taxable income. Tax agents, accountants, lawyers, asset appraisal and real estate valuation, forensic class intermediaries shall not be subject to verification of personal income tax. 2. Strengthen unincorporated businesses cancellation of registration management. Corporate investors in the cancellation of business registration to the competent tax authorities to settle the tax matters, not taxable income to personal income tax in accordance with the law. 3. Strengthen the personal consumption expenditure and the unincorporated enterprise production management of operating expenses. Consumption of family members and their associated persons and property expenditure of funds for investors, the part should be in accordance with the notification of the Ministry of Finance and the State Administration of Taxation on to to standardize individual investors personal income tax collection and management "(Cai Shui [2003] No. 158) and other relevant provisions of the taxable personal income tax, in accordance with the production of individual businesses, operating income "project. (D) strengthen the collection and management of income from remuneration and wage and salary income than the management of the local tax authorities in close cooperation with the relevant departments, timely access to relevant labor remuneration payment information, and effectively strengthen all kinds of labor remuneration, especially some of the rewards to pay higher personal income tax management of the project (such as performing arts, lectures,peuterey outlet, consulting, financial management, and part-time training, etc.), to urge the withholding agent to fulfill its obligation to withhold tax. Enterprises, high-income industry wages, full full detail reporting data you want to summarize total salary income, and the the wage total expense ratio on corporate income tax returns, standardize enterprise truthful reporting and withholding personal income tax. (E) to strengthen foreign individuals from the collection and management should actively coordination with the Exit-Entry Administration of Public Security, the master the foreign personnel immigration time and information to provide a basis for the implementation of the tax administration and the departure tax clearance; actively working with banks and foreign exchange management department coordination, strengthening external payments and tax certification management and protect the transfer of funds juncture. At all levels of the Internal Revenue Service,hollister france, the Inland Revenue Department to closely cooperate with foreign individuals manage files, master the standards of different countries, the remuneration of expatriates, focusing on strengthening its source in China,hollister outlet, the income is paid by the foreign institutional management. And carry out a high-income individual income tax assessment and special inspection around the tax authorities want the personal income tax of high-income earners tax assessment as the day-to-day tax administration, take full advantage of the full amount withholding detailed declaration data, their own tax returns data scientific set of assessment indicators, innovative assessment methods, and information obtained from outside the department,abercrombie, and the establishment of the high-income tax assessment system. Doubt discovered on the tax assessment, to track and verify, interviews and surveys,moncler, urging taxpayers to their own compensation reporting, back tax,hollister. Taxpayers suspected of tax violations, must be handed over to the tax audit departments to file for inspection. The tax auditing department you want to include high-income individual income tax check range of special inspections, serious plans to implement. Inspection, pay special attention to whether the non-labor income of high-income earners to pay taxes and whether the high-income earners qualified to handle their own tax returns. Evading taxes, should declare the undeclared, reporting false situations such as, to be handled in strict accordance with the relevant provisions of the Tax Administration Law. Typical case, you want to be exposed through the media. And continuously improve tax services to guide local tax authorities according to the law of the high-income tax honesty to do good at the same time to strengthen the management of high-income individual income tax collection,mercurial vapor, tax services. Individual Income Tax Law of advocacy and policy guidance should be targeted on high-income earners to guide the high-income initiative to declare the law, paying taxes, and a good atmosphere of the tax honesty; to promote online IRD construction to create a wide range of reporting, including high-income earners to provide multi-channel, convenient report and pay tax services; positive understanding of the taxpayer's tax-related demands, expand channels of consultation, improve the quality and efficiency of the consulting replies; want to do a good job to issue tax payment certificates for taxpayers and for taxpayers the taxpayer's income tax information confidentiality management, and earnestly safeguard the legitimate rights and interests of the taxpayers. State Administration of Taxation May 31, 2010 Related articles:  the United States and Europe ink tripartite first time on November 19 one for their own country neighborhood 