The Head Of The State Administration Of Taxation Answered Reporters' Questions About Personal Taxes.

In recent years, tax authorities at all levels have been committed to strengthening the collection and management of personal income tax for high-income earners, conscientiously implementing relevant tax policies, exerting the role of individual income tax in regulating income distribution, and vigorously promoting the work of tax authorities directly issuing tax payment certificates for taxpayers, and constantly improving the personal income tax service. Recently, the head of the State Administration of Taxation accepted an interview with reporters.

　　 Reporter: would you like to introduce the taxpayer's income tax declaration of more than 120 thousand yuan in 2009?

　　 Answer: According to statistics, as of the end of the declaration period in March 31, 2010, a total of 2689150 people went to the tax authorities to handle their personal income tax returns in 2009. Compared with the same period last year, the number of applicants increased by 287573, an increase of 12%.

The declared tax has been paid 138 billion 400 million yuan, an increase of 10 billion 800 million yuan over the previous year, an increase of 9%. The amount of tax should be 1 billion 642 million yuan and 53 million yuan should be declared. The amount of tax paid is 35.5% of the total income of individual income tax in 2009. Taxpayers' annual income per capita is 347 thousand and 800 yuan, and the amount of tax payable per person is 52 thousand and 400 yuan.

　 Reporter: what do you think has been achieved in the four years since the implementation of the annual tax return of more than 120 thousand taxpayers?

Answer:

There are two main aspects:

　　 First, the annual income of more than 120 thousand yuan taxpayers become self normalized tax returns, the high income earners self tax reporting management has achieved positive results.

From the perspective of taxpayers, high income people gradually enhance their awareness of paying taxes according to law. In 2009, the number of self filing tax returns increased by 1060444 over the 2006 year, and the number of applicants increased by 13.3% annually. More and more high-income earners have been accustomed to fulfill their statutory obligations in the first quarter of each year.

From the withholding agents, the media and other sectors of the society, every year, we actively support the propaganda and service work of the tax authorities, guide and remind taxpayers to handle their own tax returns.

From the point of view of the tax authorities, in recent years, we have vigorously promoted the management of the detailed filing of the full staff withholding, so that most of the high-income people enter the tax source monitoring scope of the tax authorities. The process and system of self filing tax declaration are more standardized and perfect, and tax service and publicity measures are more optimized and diversified.

　　 The two is the annual income tax of 120 thousand yuan or more, indicating that the personal income tax has played a role in regulating the high income.

Looking at the data of self tax declaration in recent four years, it can be found that taxpayers earning more than 120 thousand yuan a year will account for about 1/3 of the annual income of personal income tax each year, and this proportion is increasing year by year; the annual increment of tax payment will account for more than 40% of the personal income tax income in that year, and the per capita taxable amount will be more than 50 thousand yuan.

This shows that high income earners pay more than 50 thousand per person per year, which is an important source of income for personal income tax. This shows that personal income tax has played a certain role in regulating high income.

　 Reporter: in addition to the annual income of more than 120 thousand yuan tax payers self declaration management, tax authorities in the high income tax collection measures have also taken what measures?

Answer:

In addition to the annual income tax of 120 thousand yuan or more, the tax authorities also pay special attention to the daily tax source management and monitoring of the high income earners.

In recent years, the tax authorities have promoted the application of the personal income tax information management system, facilitated the withholding agents' obligation to fulfill the duty withholding declaration in full and full amount, and also promoted the full and full management of the tax authorities. At present, all parts of the country have fully implemented the full staff declaration. Through the detailed declaration, the high income earners in the tax authorities have gradually increased, and the daily income sources management and monitoring of the high income earners have been strengthened. This is also an important reason why the number of self declaration increases year by year and the amount of tax withholding increased year by year.

In terms of key project management, in recent years, tax authorities have continuously strengthened personal income tax collection and management, such as dividend income, second-hand housing transfer income, equity transfer income and other personal income tax collection and management measures. For example, last year, the Tax Administration issued measures to strengthen the collection and transfer of equity transfer, which led to an increase of 70% in property transfer income in 2009. The number of self filing tax returns increased by 10 thousand times in 2008, and the tax withholding increased by 332 million yuan.

　　 Reporter: since January 1st this year, the personal income tax has been levied on the transfer of restricted shares. What is the current tax situation?

Answer:

According to statistics, from 1 to March, there were 33 provinces and municipalities, 771 securities institutions, and the business department withheld taxes of 885 million yuan, involving 9450 taxpayers, 362 million shares transferred, 457 thousand and 300 yuan per capita income, and 93 thousand and 700 yuan per capita withholding tax.

The distribution of restricted income shares is mainly concentrated in the economically developed provinces in the eastern and central provinces, and the provinces are mainly concentrated in economically developed cities. The tax on the transfer of restricted shares directly led to a substantial increase in the income of personal income tax transfer projects in the first four months of this year, an increase of 70%.

The policy is promulgated and implemented, and the taxpayer withheld tax amount of 93 thousand and 700 yuan, of which the highest tax deduction is 41 million 293 thousand yuan, reflecting the tax adjustment for the high income earners.

　　 Reporter: at present, people from all walks of life are very concerned about the certificate of personal income tax payment. Can you tell me something about it?

Answer:

Yes? According to the existing tax collection and management law, there are two main types of statutory duty paid vouchers for personal income tax: first, withholding and collecting tax receipts issued by tax withholding agents when withholding taxes, and two collecting tax receipts from tax payers.

In order to earnestly protect the rights and interests of taxpayers and meet the reasonable demand of taxpayers and optimize the tax service, since 2005, the General Administration of Taxation has decided to declare the withholding agents in full and full detail. It is a trial that the local taxation bureaus shall directly issue the tax payment certificates for personal income tax for taxpayers.

According to statistics, by the end of 2009, 140 million tax payment certificates had been issued nationwide, of which 51 million 80 thousand were issued in 2009, an increase of 52% over 2008. Beijing, Shanghai, Tianjin, Dalian, Shandong, Jiangsu, Sichuan and other provinces and cities have issued a large number. All the local tax bureaus can be issued for taxpayers to apply for tax payment certificates.

In addition, according to incomplete statistics from 15 provinces and cities in the country, nearly 50 million tax payment certificates have been issued by the local tax authorities in the first quarter of this year, which is close to the total volume of the whole country last year. Next, there will be a tax payment certificate for taxpayers in some areas.

　　 Reporter: what are the reasons why individual taxpayers fail to get their tax payment certificates?

Answer:

There may be two reasons why individual taxpayers fail to obtain their duty paid certificates.

First, the tax payment certificate must be directly issued to the taxpayer. The premise is that the withholding unit should pay the full details of the declaration. The Local Taxation Bureau can only issue the tax payment certificate by withholding the basic information, income and tax information of the taxpayer. At present, the withholding units in some areas do not carry out full and full withholding declaration. The local tax bureau is unable to issue tax payment certificates for taxpayers of these units. Taxpayers can obtain withholding tax collection certificates from the withholding units.

Two, the change of address or actual address of individual taxpayer units has not been reported to the competent local tax authorities or withholding agents, and taxpayers may not receive tax payment certificates.

　 Reporter: what are the tax authorities' plans for issuing tax payment certificates?

Answer:

Next, the tax authorities will improve the tax payment proof system for taxpayers from four aspects.
First, the direct collection of taxes by the Local Taxation Bureau (such as the production and operation of self-employed persons, the self declaration and payment of taxes) and the taxpayer's application for the issuance of tax payment certificates, the tax authorities will continue to issue general duty paid certificates or payment documents and tax payment certificates for taxpayers.

Two, if all the withholding agents have made detailed declarations and have the conditions, the Local Taxation Bureau will insist on issuing tax payment certificates directly for taxpayers.

Three, the Local Taxation Bureau will continue to create conditions, promote the application of the personal income tax management system, and urge all the withholding units to fulfill detailed declarations, so as to achieve a tax payment certificate for all taxpayers as soon as possible.

Four is to gradually expand the innovative service mode through tax websites, SMS, telephone inquiries, or online and tax service hall printing tax situation and other ways, so that taxpayers can get their tax information in time and safeguard the taxpayers' right to know.

In addition, it should be noted that, in accordance with the relevant provisions, the unit withholding personal income tax after paying wages should indicate the amount of withheld tax on the personal payroll and inform the taxpayer of the tax payment.

　　 Reporter: what are the tax services provided by the tax authorities on their own tax returns?

Answer:

Tax service is the focus of self declaration. The tax authorities mainly do their own tax declaration service from three aspects.

In the first quarter of the year, Shanghai, Shenzhen, Guangdong, Shandong, Tianjin and other local tax bureaus voluntarily send certificates of tax payment to taxpayers and attach legal requirements for self filing tax returns. Some tax authorities also send new spring cards to taxpayers to remind eligible taxpayers to declare. Meanwhile, they remind taxpayers to declare on time by television, radio, newspapers, cell phone messages and so on.

In terms of policy guidance, through on-site consultation, 12366 tax service hotline, tax authorities leaders and business experts to the TV stations, radio seminars (programs), tax cadres door-to-door guidance, declaration hall special person explain and other ways to carry out self tax declaration policy explanation and reporting guidance.

In accepting the declaration, the tax authorities have opened up a variety of declarations, such as hall declaration, online declaration, mail declaration, centralized collection and acceptance declaration, etc., to facilitate the declaration of taxpayers. At the same time, they also maintain the legitimate rights and interests of the tax payers through the delayed declaration after work, and the application of separate rooms to accept declarations, so as to keep the taxpayers confidential.