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"Individual Income tax returns (for Trial Implementation): Introduction and Comment

Author: LuoBinYuan From: www.yourpaper.net Posted: 2007-11-20 22:02:04 Read:
[Abstract] State Administration of Taxation, November 6, 2006 drawing up and issuing the "Individual Income Tax Return (Trial)" (Guo Shui Fa [2006] No. 162), the way of the norms of personal income tax of their own tax return, The combination of personal income tax from the classification of the tax system to a comprehensive and classified mixed changes in the tax system has played a significant role. The article first the contents of the Trial Measures briefly introduced, and its critical analysis, focusing on its lack of a place to publish some of the views, I hope to be able to play a certain role in promoting the development and improvement of the approach.
[Keywords] Individual Income tax reporting content Profile Analysis

Introduction and content, "Individual Income tax returns approaches (Trial)" Introduction
October 27, 2005 the 18th meeting of the Tenth NPC Standing Committee examined and adopted the "Decision on Amending the Individual Income Tax Law of the People's Republic of China> require 'personal income exceeds the amount of the provisions of the State Council," taxpayers should declare themselves to expand the scope of self-declaration of taxpayers. Subsequently, the State Council Ordinance 'personal income exceeds the amount of the provisions of the State Council "clear" with annual income of 12 million yuan, "the case, and to authorize the State Administration of Taxation to develop specific management measures implemented through amendments to the Personal Income Tax Law. According to the above, the State Administration of Taxation on the basis of widely listen to the taxpayers and withholding agents, experts, academics, and grass-roots tax authorities opinions after in-depth study and repeated demonstration, the spirit of "convenience for taxpayers to adjust the high-income, easy tax collection, highlighting the principle of management focus, November 6, 2006 drawing up and issuing Personal Income tax returns (for Trial Implementation) (Guo Shui Fa [2006] No. 162) (hereinafter referred to as "the way"). "Approach" is divided into eight chapters, aged 24, from the basis to develop ways the declared object reporting content, reporting location, reporting deadline, reporting, reporting management, liability, and execution time, clear their own tax reporting specific methods of operation.
"Way to" clear the taxpayers to the tax self-reported five cases, namely: 1, the annual income of 12 million yuan; 2, from the Chinese territory of two or more sources from wages, salary income; 3 , the income derived from outside China; taxable income without withholding agent; 5 other circumstances stipulated by the State Council. Measures, consistent with the first case of taxpayers, all taxable income that the taxpayer in a tax year to reach 12 million, regardless of its ordinary taxable income made by the withholding agent withholding taxes, or taxpayer tax self-declaration to the tax authority, after the end of the year should be their own tax authorities lodge a tax return. To meet 2-4 kinds of situations taxpayer to the day-to-day reporting tax in taxable income, should be in accordance with the relevant provisions of the Measures, within the prescribed time limit, the competent tax authorities for tax returns and pay taxes . 5 other circumstances stipulated by the State Council is not yet clear, as otherwise provided in its tax declaration rules under specific circumstances.
"Rules", the taxpayers more than the annual income of 120,000 yuan within three months after the end of the tax year, you need to declare the proceeds of the annual income tax payable is paid (withheld) tax deductible Tax (back) should be completed foundation of tax and related personal information. Declared annual income includes the personal income tax law 11 taxable items of income, wage and salary income, the proceeds of the production and management of individual industrial and commercial households, perjury operating lease business income, income from remuneration, royalties income, royalties, income, interest, dividends, bonuses, lease of property, transfer of property income and incidental income, determined by the financial department of the State Council tax proceeds. While clearly, in the calculation of the annual income, excluding the three categories of exempt income, that Article IV of the Personal Income Tax Law, the first to the ninth provisions exempt income; Personal Income Tax Law Enforcement Ordinance Article VI of tax-free from China outside income; provisions of Article 25 of the implementing regulations for individuals to pay in accordance with state regulations units and individuals pay the basic pension insurance, basic medical insurance, unemployment insurance, housing provident fund. And provides for the addition to the production of individual businesses, operating income "and" transfer of property from taxable income calculated annual income, and other income are gross amount of income to calculate the annual income.
For the convenience of their own reports, "Rules", taxpayers can take a variety of ways to file tax returns, either take data messages (such as online reporting), mail reporting format, and can also go directly to the tax authorities to declare, or take otherwise comply with the provisions of the competent tax authorities to declare. Also provides that qualified for tax agency can entrust intermediary agencies or other agents reporting. Measures and provisions of the tax authorities for the taxpayers own tax returns provide quality services to the specific requirements. Require the competent tax authorities during various declaration forms should be posted to the website of the tax authorities, placed to the tax authorities, upon receiving the tax return of the tax service hall, free for taxpayers to download and access at any time; tax returns by appropriate way to remind an annual income of 120,000 yuan more than the taxpayer with their own tax returns; accepting tax returns competent tax authorities according to the declaration of taxpayers and handled in accordance with the provisions of the tax levy, fill, withdrawal, credit procedures, as has been handled taxpayer with proof; tax returns and pay taxes in accordance with the law for the taxpayer's tax return information confidential.
Measures were also clearly defined the location, duration, mode of tax returns, management, legal responsibility, execution time, and so on.
Measures Analysis
Measures introduced both timely and applicable, to play a complementary role of the upper law (Personal Income Tax Law, Tax Collection and Management Act (hereinafter referred to as the Tax Administration Law) and the Personal Income Tax Law Implementation Regulations) guiding ideology inherited and content. But "the way" there are still some problems. Below, I talk about a few points, for consultations.
(A) no schedule to declare the punishment is too heavy
Measures not scheduled to declare the punishment is too heavy. This point, even some jurists also acknowledged. The Department of the State Administration of Taxation: within 3 months after the end of the year if the taxpayer is not within the prescribed period (ie tax) to process tax returns and submit tax information within a time limit, the tax authorities shall be liable to two thousand yuan fine; circumstances are serious, shall be liable to a fine of $ 20 million or less.
This punishment is mainly based on Tax Administration Law, the provisions of Article 62 of the law: the taxpayer is not handled in accordance with the prescribed time limit, the tax returns and submit tax ... shall be liable to a fine of not less than two thousand yuan; circumstances are serious , shall be liable to a fine of 2,000 yuan.
However, the enactment of the Tax Administration Law ", the importance of a tax is much better now, its targeted mainly based business taxpayers to occupy a major proportion of personal income tax paid wage-earners. 2004 personal income tax income of 170 billion, of which 65% comes from the working-class. Thus unchanged penalties amount of the Tax Administration Law "copied personal punishment is heavier. In fact, focused on the "Security Administration Punishment Law" increasing the amount of the fine, in addition to "pornography, gambling, drugs retain to 3000-5000 yuan penalty, other illegal activities but also the highest given a $ 1,000 penalty.
Personal fines of up to $ 10,000 in the current legal system is too high. In fact, requires taxpayers to declare the punishment is not the only choice, can add some humane elements, for example, the tax authorities to provide certain services for the initiative to declare, to attract people to actively apply.


(B) the low starting point for self-declaration
"Approach" provides taxpayers more than the annual income of 120,000 yuan own tax authorities to declare taxes, declare the starting point of 12 million is too low, it may increase the workload of the tax authorities, and also caused some inconvenience to the individual citizens. I believe that the starting point can be further increased. This is because our levy a tax based on the individual rather than collected by the family as a unit, if a family, the remaining members are not working, there is only one person working, even though his annual salary of $ 120,000 or more, life could still very embarrassing. The other hand, if everyone in a family work, everyone's income is close to but less than 12 million, they do not have to declare, however, the sum of their family income is more than 120,000 yuan.
Therefore, in many developed countries, the tax is based on the family unit charged. Such as the United States, There are five types of regular personal income tax reporting status, ie single declaration, the couple joint declaration, widowed families declaration, the couples reporting separate declaration and the head of the household. Taxpayers according to their different situations, a variety of different sources in total revenues in accordance with the provisions of a charge is made, less choice of content and standards designed quite detailed, taking into account each person, each family's specific situation. For example, two couples, the same income tax paid by the children and no children on very different.
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