The State Builds Personal Income Files According To The ID Card Number.

The draft amendment to the personal income tax law, which is at the heart of the whirlpool, has been criticized for its "small step ahead". The regulation of personal income tax promulgated by the State Administration of Taxation recently is trying to solve this situation and speed up the pace of individual tax reform.

The draft amendment to the personal income tax law submitted to the Standing Committee of the National People's Congress in fact has only touched on two reforms: first, the deduction of the standard of wage deduction from the salary of 800 yuan to 1500 yuan; and two of the high income earners to declare themselves.

In order to conduct a comprehensive and in-depth reform of personal income tax, we must deal with how to monitor the source and authenticity of taxpayers' personal information. This has always been a difficult problem before tax reform.

The introduction of the "personal income tax management measures" is expected to provide a solution for this difficult problem.

There are ten chapters and fifty-nine articles in the "measures". It sets forth in detail the establishment of the personal income archives management system, the deduction and payment of the fine ledger system, the two-way declaration system for taxpayers and withholding agents to the tax authorities, the coordination system with the various departments of the society, the acceleration of the unification of the personal income tax information management system, the strengthening of the key management of the high-income earners, the source management of the tax source, and the full staff management.

The "measures" explicitly put forward the establishment of a personal income file system to achieve the "one household" management of personal income.

Most of the current personal income tax is withheld by the unit, and most of the withholding units do not declare to individuals in detail. The only thing to declare to the tax authorities is a total amount.

Therefore, the "method" requires the tax authorities to strictly check from the source. In accordance with the provisions of the tax law, it is necessary to check whether the data of the withholding agents declare the details of the basic information, the amount of income paid and withholding taxes, and other related information.

At the same time, the tax authorities should deal with the detailed information submitted by the withholding units, as well as the basic information, income and tax information declared by the taxpayers themselves, with the taxpayer's identity card number as the only identification, establish the "one household" file of personal income, classify, screen, collect, compare and analyze these information according to the head, and carry out meticulous management.

The proposal of "full staff management" is another highlight of the "measures".

After the establishment of personal income files, relevant supporting management measures and means are also indispensable.

After putting all the personal income tax payers into the tax administration as far as possible, the tax administration authorities will select the key points and difficulties in the management, and check whether the high income individuals pay full tax. Through collecting and analyzing information and paying tax assessments, the tax payers can avoid many decomposing, missing reports, and reporting less revenue, so as to achieve the goal of collecting taxes and receipts. Finally, the management of the full income of the taxable income individuals will be achieved by the key management of the high income earners.

At the same time, "measures" for the personal income tax collection and management key point - high income management, also from the actual operational level to be refined.

The "measures" not only require all parts of the financial sector, insurance, securities, electricity, telecommunications, petroleum, petrochemical, tobacco, civil aviation, real estate, universities, foreign investment enterprises and foreign enterprises, high-tech enterprises, intermediary agencies, sports clubs and other high-income industry personnel, individual investors, movie stars, pop stars, sports stars and other high income individuals, temporary Chinese actors and so on, to be included in the scope of key taxpayers. They also require all localities to select a certain number of individuals as key taxpayers from higher income, higher visibility, more income sources, more free income items, no fixed units, and greater influence on tax collection and management, so as to implement rolling dynamic focus management.

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