General Office of national development and Reform Commission General Office of State Administration of Taxation

Notice on strengthening the construction of personal income tax credit

Fgbcjg [2019] No. 860

Leading department of social credit system construction of all provinces, autonomous regions, municipalities directly under the central government, Xinjiang production and Construction Corps, tax bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the State Administration of Taxation, general office of member units of inter ministerial joint conference of social credit system construction:

In order to implement the personal income tax law of the people's Republic of China and its implementing regulations, the notice of the State Council on printing and distributing the Interim Measures for special additional deduction of personal income tax (GF [2018] No.41), the notice of the State Council on printing and distributing the outline of social credit system construction plan (2014-2020) (GF [2014] No.21), the notice of the State Council on establishing and improving the credit system The guidance of joint incentive and dishonest Joint Disciplinary System on accelerating the construction of social integrity (GF [2016] No. 33), the guidance of the general office of the State Council on accelerating the construction of social credit system and building a new regulatory mechanism based on credit (GF [2019] No. 35), strengthening the collaborative governance of individual income tax payment credit, and promoting the taxpayers to be honest according to law The notice on strengthening the credit construction of individual income tax payment is as follows.

I. General requirements

The personal income tax law of the people's Republic of China and its implementing regulations, which came into full force on January 1, 2019, are a major decision and deployment made by the Party Central Committee and the State Council with a view to optimizing the tax system, promoting economic development and benefiting the people's livelihood. All regions and departments should take Xi Jinping's new socialist ideology with Chinese characteristics as the guide, fully implement the spirit of the nineteen and third Plenary Session of the nineteen and third Plenary Session of the party. In accordance with the overall requirements and deployment of the Central Committee and the State Council on the construction of the social credit system, we should establish and improve the personal income tax credit in order to foster integrity awareness and practice the socialist core values. Record, improve the incentive and punishment mechanism for dishonesty, strengthen personal information security and rights protection, effectively guide taxpayers to pay taxes in good faith, enjoy tax reduction dividends fairly, and promote the construction of credit system in the tax field to a new level. To carry out the construction of individual income tax credit, we should adhere to the principle of advancing according to law, establish and improve the mechanism of individual income tax credit in strict accordance with laws and regulations; we should adhere to the principle of business cooperation, give full play to the organizational guidance and demonstration role of various business competent departments in the construction of individual income tax credit, and form a joint effort of individual income tax credit construction; we should adhere to the rights and interests The principle of protection is to pay attention to the information security and privacy protection of taxpayers, improve the mechanism of credit restoration, and safeguard the legitimate rights and interests of taxpayers.

II. Establish a credit management mechanism for personal income tax payment

(1) fully implement the credit commitment system for individual income tax declaration. The tax department shall set up a standardized and standardized letter of credit commitment in the forms such as individual income tax self tax declaration form and individual income tax special additional deduction information form. The taxpayer shall make a commitment to the authenticity, accuracy and integrity of the information filled in. The performance of credit commitment shall be included in the personal credit record to remind and guide taxpayers to pay attention to their own tax credit and punish them for breach of credit as the case may be.

(2) to establish and improve the credit record of individual income tax payment. The State Administration of Taxation takes the identification number of natural person taxpayer as the only identification, focuses on the individual income tax declaration record, special additional deduction information submission record, credit commitment violation and illegal behavior record, studies and formulates the system and method of natural person tax credit management, and comprehensively establishes the collection, record, query, application, repair and safety management of natural person tax credit information And the rights and interests maintenance mechanism, collect and evaluate the tax credit information of natural persons according to laws and regulations, form the national tax credit information database of natural persons, and establish the data sharing mechanism with the national credit information sharing platform.

(3) establish a mechanism for determining the dishonesty of natural persons. For those who violate the law of the people's Republic of China on tax collection and management, the individual income tax law of the people's Republic of China and other laws, regulations and normative documents, violate the principle of good faith, and have such dishonest behaviors as tax evasion, tax fraud, tax fraud, false use of other's identity information, malicious report, false claim, etc., the tax department shall list them as the key objects of concern, and adopt them according to laws and regulations Take administrative restraint and disciplinary measures; if the circumstances are serious enough to meet the standards of major tax violations and dishonesty cases, the tax authorities shall list them as serious dishonesty parties, publicize them according to law, and share them with the national credit information sharing platform.

III. improve the joint incentive and punishment mechanism for dishonesty

(1) provide more convenience and opportunities for the individual income tax payers who are trustworthy. To explore the management mechanism of integrating the personal income tax compliance into the credit score system of natural persons. For taxpayers with excellent personal income tax credit record, relevant departments should provide more service facilities, implement incentive measures such as green channel and acceptance of tolerance for defects according to law, and encourage administrative departments to take it as a reference factor when issuing honorary certificates, awards and commendations.

(2) joint punishment shall be given to the party who has seriously broken the personal income tax. The tax department shall cooperate with the relevant departments to establish a joint disciplinary mechanism for the parties involved in serious dishonesty of personal income tax, and shall punish the taxpayers and withholding agents who have been identified by the tax department according to law as having committed serious dishonesty in the process of self declaration, special additional deduction and preferential treatment of personal income tax