Notice of Shenzhen Taxation Bureau on issues related to collection and management of personal income

新规速递 | 深圳市税务局关于个人所得税征收管理有关问题的公告


Personal income tax of Shenzhen Municipal Taxation Bureau of the State Administration of Taxation

Announcement on issues related to collection management

No. 4, 2019

In accordance with the individual income tax law of the people's Republic of China and its implementing regulations, the law of the people's Republic of China on the administration of tax collection and its implementing rules, as well as the provisions of relevant tax laws and regulations, the issues related to the administration of Shenzhen's individual income tax collection are hereby announced as follows:

I. the issue of individual income tax verification by issuing tax invoices in the face of the times

(1) for the scattered tax payers who have not handled the tax registration certificate within the scope of this Municipality and are temporarily engaged in production and operation, when issuing the VAT invoice on behalf of them, the individual income tax shall be assessed and levied according to 0.8% of the invoice amount of the taxpayer (excluding the VAT).

If taxpayers need to issue invoices for their comprehensive income such as income from remuneration for services, income from remuneration for contributions and income from royalties, no individual income tax will be levied in the process of issuing invoices. The withholding agent withholds and withholds (or withholds and withholds) the individual income tax in accordance with the measures for the administration of withholding and declaration of individual income tax (Trial) (Announcement No. 61, 2018 of the State Administration of Taxation) and handles the full withholding and declaration of the whole staff. When issuing the invoice on behalf of the invoice issuing unit, it shall indicate in the remarks column of the invoice that 'individual income tax shall be withheld and withheld (or withheld and remitted) by the payer according to law.'

(2) the application of Hong Kong, Macao, Taiwan compatriots and foreign personnel for issuing invoices on behalf of them shall not be governed by the provisions of the first paragraph above. The tax liability shall be determined and the tax payable shall be calculated according to the agreement (arrangement) on the avoidance of double taxation and the prevention of tax evasion signed by China's foreign countries, the personal income tax law of the people's Republic of China and the relevant provisions of its implementing regulations, and the withholding agent shall be used Withholding and payment or declaration by the taxpayer according to law, and payment of individual income tax to the competent tax authorities of each district.

II. Issues on the verification and collection of individual income tax for construction and installation projects in this city

(1) units and individuals undertaking construction and installation (including construction, installation, repair, decoration and other engineering operations) are withholding agents of individual income tax, and shall withhold and remit their individual income tax when paying income to individuals.

(2) in case of any of the following circumstances when a construction enterprise undertakes a project in this Municipality, the tax authorities of the place where the project is located may assess and levy individual income tax at 0.2% of the project's operating income:

1. The enterprise fails to set up account books in accordance with the relevant provisions of the state

2. Although the enterprise has set up account books, the accounts are in disorder or the cost data, income vouchers and expense vouchers are incomplete, which makes it difficult to check the accounts;

3. If the enterprise fails to handle the withholding tax declaration within the prescribed time limit, and the tax authorities order it to do so within the time limit, but still fails to do so.

III. for taxi drivers operating in the form of individual, contract and lease, the tax payment shall be calculated by referring to the collection rate specified in Schedule 1 of announcement of Shenzhen Municipal Taxation Bureau of the State Administration of Taxation on issues related to the verification and collection of individual income tax on business income (Announcement No. 3, 2019 of Shenzhen Municipal Taxation Bureau of the State Administration of Taxation). If there is a relationship of employment and being employed, the withholding agent shall withhold individual income tax according to the item of 'income from wages and salaries'.

IV. this announcement shall come into force as of August 1, 2019. Where the previous provisions are inconsistent with the provisions of this announcement, these Provisions shall prevail.

Shenzhen Taxation Bureau of State Administration of Taxation

July 25, 2019

About personal income tax of Shenzhen Municipal Taxation Bureau of State Administration of Taxation

Interpretation of the announcement on issues related to collection management

In order to implement the new personal income tax law, implement the national spirit of tax reduction and fee reduction, and clarify the issues related to the verification and management of personal income tax, our bureau adjusted the issues related to the verification and management of personal income tax on the basis of the original announcement of Shenzhen Local Taxation Bureau on several issues related to the collection and management of personal income tax (announcement [2016] No. 2 of Shenzhen Local Taxation Bureau), and issued the national Announcement of Shenzhen Municipal Taxation Bureau of the State Administration of Taxation on issues related to the collection and administration of individual income tax (hereinafter referred to as the announcement). To facilitate the understanding of taxpayers, the policy is interpreted as follows:

I. background of the announcement

First, after the implementation of the new individual income tax law, the tax burden of the taxpayers has been reduced, and the corresponding collection standards have been greatly reduced in our city to ensure that the taxpayers in our city can enjoy the tax reduction dividends substantially; second, some of the approved collection and management items should be connected with the new tax system of integration and classification to meet the needs of both tax payers and tax payers; third, after the reform of the national and local tax collection and management system, some of the statements in the original text need to be improved One step clear to avoid controversy.

II. Main contents of the announcement

This paper clarifies the issues related to the issuance of tax invoices, construction and installation projects, and the verification and collection of individual income tax by taxi drivers in the near future, publishes the scope of the above-mentioned taxpayers, and stipulates the tax basis, collection rate and management requirements for the verification and collection.

III. individual income tax shall be assessed by issuing tax invoice in the near future

(I) withholding (or withholding) of individual income tax

Where a natural person taxpayer needs to issue an invoice on behalf of him / her for his / her comprehensive income such as income from remuneration for services, income from remuneration for contributions and income from royalties, no individual income tax shall be levied in the process of issuing an invoice on behalf of him / her. Individual income tax shall be withheld and withheld (or withheld and remitted) by the withholding agent in accordance with the measures for the administration of withholding and declaration of individual income tax (Trial) (Announcement No. 61, 2018 of the State Administration of Taxation) and the full amount of withholding and declaration by the whole staff.

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