染雾中华人民共和国个人所得税法实施条例 篇一
个人所得税是每个公民和居民应当履行的法定义务，也是国家财政收入的重要来源。为了更好地贯彻个人所得税法的规定，中华人民共和国个人所得税法实施条例于2019年1月1日正式实施。
该条例对个人所得税的征收对象、计税依据、税率和征收方式等方面进行了明确规定。根据条例的规定，个人所得税的征收对象包括中国的居民个人、非居民个人和非居民企业的个人所得。居民个人的个人所得包括工资薪金、劳务报酬、稿酬、特许权使用费等。非居民个人和非居民企业的个人所得主要包括利息、股息、房屋租赁收入等。条例明确规定了不同征收对象的计税依据和税率，并对各类个人所得进行了细分和分类。
个人所得税的征收方式主要有预扣预缴和年度汇算两种。预扣预缴是指在个人所得发生时，支付义务人根据税法规定，按照一定比例扣缴个人所得税并上缴国家。而年度汇算是指纳税人在每年的3月1日至6月30日期间，根据自己的实际情况，向税务机关申报个人所得，并进行年度汇算，确定应缴税款的具体数额。
个人所得税法实施条例还对个人所得税的减免和优惠政策进行了明确规定。例如，对于居民个人的工资薪金所得，按照一定标准可以享受基本减除费用的扣除；对于个体工商户和从事个人独资经营的纳税人，可以根据实际发生的成本、费用和损失进行抵扣。此外，对于一些特定的个人所得，如个人出售住房所得、股权转让所得等，也有相应的减免和优惠政策。
个人所得税法实施条例的出台，有利于进一步规范个人所得税的征收管理，提高个人所得税的征收水平，促进税收公平和社会公正。在实施过程中，需要税务机关加强对个人所得税的宣传和解释工作，增强纳税人的税收意识和合法意识。同时，也需要加强对个人所得税征收的监督和管理，确保个人所得税的征收程序和程序的合法性和公正性。
个人所得税是国家财政收入的重要来源，也是衡量一个国家税收体系健康与否的重要指标。中华人民共和国个人所得税法实施条例的颁布和实施，标志着中国个人所得税征收制度的进一步完善和发展。相信在个人所得税法实施条例的指导下，我国的个人所得税征收工作将进一步规范化和科学化，为国家财政的稳定和发展做出更大贡献。
中华人民共和国个人所得税法实施条例 篇二
个人所得税是国家财政的重要组成部分，征收个人所得税是税务机关的重要职责之一。为了更好地贯彻中华人民共和国个人所得税法实施条例，税务机关需要加强对个人所得税征收的管理和监督。
首先，税务机关需要加强个人所得税的宣传和解释工作。个人所得税涉及到每个公民和居民的利益，因此，税务机关要加强对个人所得税政策的宣传和解释，让纳税人了解个人所得税政策的内容和适用范围，提高纳税人的税收意识和合法意识。税务机关可以通过开展税收宣传活动、发放宣传材料等方式，向纳税人普及个人所得税的有关知识。
其次，税务机关需要完善个人所得税的征收管理制度。个人所得税的征收管理制度是保障个人所得税征收工作顺利进行的基础。税务机关要建立健全个人所得税征收的相关制度和流程，明确各个环节的职责和权限，确保个人所得税的征收程序的合法性和公正性。税务机关还需要建立个人所得税征收的信息管理系统，做到信息的准确、及时和安全，提高个人所得税征收的效率和质量。
最后，税务机关需要加强个人所得税的监督和管理。个人所得税是国家财政的重要组成部分，税务机关要加强对个人所得税征收工作的监督和管理，确保个人所得税的征收工作按照法律法规的规定进行。税务机关要加强对纳税人的监督和检查，发现并纠正纳税人的违法行为，加大对逃税行为的打击力度。同时，税务机关还需要加强对自身工作的监督和管理，提高税务机关工作人员的素质和能力，确保税务机关的工作质量和效率。
总之，中华人民共和国个人所得税法实施条例的颁布和实施是我国个人所得税征收制度的重要里程碑。税务机关作为个人所得税的征收主体，需要加强对个人所得税的宣传和解释工作，完善个人所得税的征收管理制度，加强个人所得税的监督和管理，确保个人所得税的征收工作的顺利进行。相信在税务机关的努力下，我国个人所得税征收工作将不断取得新的成绩，为国家财政的稳定和发展做出更大贡献。
中华人民共和国个人所得税法实施条例 篇三
fails to provide complete and accurate vouchersconcerning the original value of the property and is unable to correctly
calculate the original value of the property, the original value of the
property shall be determined by the tax authorities-in-charge.
Article 20
For the purposes of item (5) of the first paragraph of Article 6 of
the Tax Law, the term "reasonable expenses" shall mean relevant expenses
paid in accordance with regulations at the time of sale.
Article 21
For the purposes of items (4) and (6) of the first paragraph of
Article 6 of the Tax Law, the term "each payment" shall mean:
(1) in the case of income from remuneration for personal services,
the amount, if the income is derived in a lump sum, of that lump sum; and,
if the income is of a continuing nature and pertains to the same project,
the income derived during one month;
(2) in the case of income from author#39;s remuneration, the income
derived on each instance of publication;
(3) in the case of income from royalties, the income derived from
each instance of licensing a licensing right;
(4) in the ease of income from the lease of property, the income
derived during one month;
(5) in the case of income from interest, pidends and extra
pidends, the income derived each time interest, pidends or extra
pidends are paid;
(6) in the case of contingent income, each payment of such income
obtained.
Article 22
Tax on income from the assignment of property shall be calculated and
paid on the proceeds of a single assignment of property less the original
value of the property and reasonable expenses.
Article 23
If the same item of income is derived by two or more inpiduals, tax
thereon shall be calculated and paid separately on the income derived by
each inpidual after the deduction of expenses respectively in accordance
with the Tax Law.
Article 24
For the purposes of the second paragraph of Article 6 of the Tax Law,
the term "inpidual income donated to educational and other public
welfare undertakings" refers to the donation by inpiduals of their
income to educational and other public welfare undertakings, and to areas
suffering from serious natural disasters or poverty, through social
organizations or government agencies in the People#39;s Republic of China.
That part of the amount of donations which does not exceed 30 percent
of the amount of taxable income declared by the taxpayer may be deducted
from his amount of taxable income.
Article 25
For the purposes of the third paragraph of Article 6 of the Tax Law,
the term "income from wages and salaries from sources outside China" shall
mean income from wages and salaries derived from the tenure of an office
or employment outside the People#39;s Republic of China.
Article 26
For the purposes of the third paragraph of Article 6 of the Tax Law,
the term: "additional deductions for expenses" shall mean a monthly
deduction for expenses in the amount specified in Article 28 hereof in
addition to the deduction for expenses of RMB 800.
Article 27
For the purposes of the third paragraph of Article 6 of the Tax Law,
the term "the scope of applicability of such additional deductions for
expenses" shall mean:
(1) foreign nationals working in foreign investment enterprises and
foreign enterprises in the People#39;s Republic of China;
(2) foreign experts hired to work in enterprises, institutions,
social organizations and government agencies in the People#39;s Republic of
China;
(3) inpiduals who are domiciled in the People#39;s Republic of China
and derive income from wages and salaries by virtue of their tenure of an
office or employment outside the People#39;s Republic of China; and
(4) other personal as determined by the Ministry of Finance.
Article 28
The standard for the additional deductions for expenses mentioned in
the third paragraph of Article 6 of the Tax Law shall be RMB 3200.
Article 29
Overseas Chinese and Hong Kong, Macao and Taiwan compatriots shall be
treated by reference to Article 26, 27 and 28 hereof.
Article 30
Inpiduals who are domiciled in the People#39;s Republic of China, or
who are not domiciled but have resided in the People#39;s Republic of China
for at least one year shall calculate the amounts of tax payable for
income derived from sources within and outside the People#39;s Republic of
China separately.
Article 31
For the purposes of Article 7 of the Tax Law, the term "income tax
paid to foreign authorities" shall mean the amount of income tax payable,
and actually paid, on income derived by a taxpayer from sources outside
the People#39;s Republic of China, according to the laws of the country or
region from which that income was derived.
Article 32
For the purposes of Article 7 of the Tax Law, the term "the amount of
tax otherwise payable under this Law" shall mean the amount of tax payable
on income derived by a taxpayer from sources outside the People#39;s Republic
of China, computed separately for each different country or region and for
each different income category, in accordance with the standards for the
deduction of expenses and the applicable tax rates stipulated in the Tax
Law. The sum of the amounts of tax payable in the different income
categories
deductions for that country or region.
If the actual amount of inpidual income tax paid by a taxpayer in a
country or region outside the People#39;s Republic of China is less than the
limit for deductions for that country or region computed in accordance
with the provisions of the preceding paragraph, the balance shall be paid
in the People#39;s Republic of China. If the amount exceeds the limit for
deductions for that country or areas, the excess portion may not be
deducted from the amount of tax payable for that Tax Year; however, such
excess portion may be deducted from any unused portion of the limit for
deductions for that country or region during subsequent Tax Years, for a
maximum period of five years.
Article 33
When taxpayers apply for approval to deduct the amounts of inpidual
income tax paid outside the People#39;s Republic of China in accordance with
Article 7 of the Tax Law, they shall provide the original tax payment
receipts issued by the tax authorities outside the People#39;s Republic of
China.
Article 34
When withholding agents make taxable payments to inpiduals, they
shall withhold tax in accordance with the Tax Law, pay the tax over to the
treasury in a timely manner, and keep special records for future
inspection.
For the purposes of the preceding paragraph, the term "payments"
shall include payments in cash, payments by remittance, payments by
account transfer, and payments in the form of negotiable securities,
physical objects and other forms.
Article 35
Taxpayers who personally file tax returns shall file the returns with
and pay tax to the tax authorities-in-charge of the place where their
income is derived. Taxpayers who derive income from sources outside the
People#39;s Republic of China, or who derive income in two or more places
inside the People#39;s Republic of China, may select one place in which to
file tax returns and pay tax. Taxpayers who wish to change the location in
which they file tax returns and pay tax shall obtain the approval of the
original tax authorities-in-charge.
Article 36
When taxpayers who personally file tax returns file their returns,
tax payments that have been withheld inside the People#39;s Republic of China
may be deducted from the amount of tax payable, in accordance with
relevant regulations.
Article 37
Taxpayers who concurrently derive income under two or more of the
categories listed in Article 2 of the Tax Law shall compute and pay tax
separately for each category. Taxpayers who derive income under items
(1), (2) or (3) of Article 2 of the Tax Law in two or more places inside
the People#39;s Republic of China shall combine the income under the same
category for the computation and payment of tax.
Article 38
For the purposes of the second paragraph of Article 9 of the Tax Law,
the term "specified industries" shall mean the excavation industry,
ocean-shipping industry, deepsea fishing industry and other industries as
determined by the Ministry of Finance.
Article 39
For the purposes of the second paragraph of Article 9 of the Tax Law,
the term "tax computed on an annual basis and paid in advance in monthly
installments" shall mean the monthly prepayment of the tax payable on the
income from wages and salaries of staff and workers in the specified
industries listed in Article 38 hereof, and the computation of the actual
tax payment due, within 30 days from the last day of the year, by
averaging over 12 months the total wages and salary income for the whole
year, at which time excess payments shall be refunded and deficiencies
shall be made good.
Article 40
For the purposes of the fourth paragraph of Article 9 of the Tax Law,
the phrase "the tax shall be paid into the state treasury within 30 days
after the end of each tax year" shall mean that taxpayers who derive their
income from contracted or leased operation of enterprises in a lump sum
payment at the end of the year, shall pay the tax payable thereon into the
State treasury within 30 days of the date on which the income is derived.
Article 41
In accordance with Article 10 of the Tax Law, foreign currency income
shall be converted into Renminbi for the computation of the amount of
taxable income at the exchange rate published by the People#39;s Bank of
China on the last day of the month preceding that in which the tax payment
receipt is issued. At the time of the annual settlement after the end of
the year in accordance with the Tax Law, the amounts of foreign currency
income on which tax has been prepaid on a monthly basis or each time the
income was derived shall not be converted again. As for the portion of
income the tax on which is to be made up, the amount of taxable income
shall be computed by converting such portion of income into Renminbi
according to the exchange rate published by the People#39;s Bank of China on
the last day of the preceding Tax Year.
Article 42
When tax authorities pay commissions to withholding agents in
accordance with Article 11 of the Tax Law, they shall issue to the
withholding agents monthly refund certificate, on the strength of which
the withholding agent shall carry out treasury refund procedures with
designated banks.
Article 43
The models for inpidual income tax returns, inpidual income tax
withholding returns and inpidual income tax payment receipts shall be
formulated by the State Administration of Taxation in a unified manner.
Article 44
For the purposes of the Tax Law and these Regulations, the term "Tax
Year" shall mean the period commencing on January 1 and ending on December
31 on the Gregorian calendar.
Article 45
Commencing with the 1994 Tax Year, inpidual income tax shall be
computed, levied and collected in accordance with the Tax Law and these
Regulations.
Article 46
These Regulations shall be interpreted by the Ministry of Finance and
the State Administration of Taxation.
Article 47
These Regulations shall be implemented as from the date of
promulgation. The Provisional Regulations of the State Council of the
People#39;s Republic of China Concerning the Reduction of Inpidual Income
Tax on the Income From Wages and Salaries Derived by Foreign Personnel
Working in China promulgated by the State Council on August 8, 1987 shall
be repealed at the same time./
