More Than 120 Thousand Yuan Tax Declaration Entered Normalization.

In recent years, tax authorities at all levels of the country have been committed to strengthening the collection and management of personal income tax for high-income earners, and exerting the role of individual income tax in regulating income distribution.

What is the current situation of the collection and management of personal income tax on high income in China?

On the 19 day, the director of income tax department of the State Administration of Taxation answered relevant hot issues on 19 th.

"Annual income of more than 120 thousand yuan taxpayers self filing tax declaration into normalization, high income people self tax reporting management has achieved positive results."

The person in charge introduced tax declaration system in the past four years.

"From the taxpayers point of view, in the past four years, the high income persons have gradually increased their awareness of paying taxes according to law. In 2009, the number of self filing tax returns has increased by 1060444 over the 2006 year, and the number of applicants has increased by an average of 13.3% per year.

More and more high-income earners have been accustomed to fulfill their statutory obligations in the first quarter of each year.

The person in charge said.

During the introduction of the 2009 annual declaration, the person in charge said that according to statistics, as of the end of the declaration period in March 31, 2010, a total of 2689150 people in the country went to the tax authorities to handle their personal income tax returns, which increased by 28757 compared with the same period last year.

"The tax paid in 2009 has been 138 billion 400 million yuan, an increase of 9% over the same period last year.

The amount of tax paid is 35.5% of the total income of individual income tax in 2009.

The taxpayer's annual income is 347 thousand and 800 yuan per person, and the amount of tax payable per person is 52 thousand and 400 yuan.

The person in charge said.

This person in charge introduced, throughout the past four years of data, annual income of more than 120 thousand yuan taxpayers annual tax payment accounted for about 1/3 of personal income tax income, the proportion is increasing year by year, annual tax payment increment accounted for more than 40% of the personal income tax revenue increase, the per capita payment should be more than 50 thousand yuan, is an important source of income of personal income tax, indicating that personal income tax has played a certain role in regulating the high income.

Since January 1, 2010, China has formally obtained personal income from the pfer of restricted shares by individuals. According to the "pfer of property", the personal income tax is levied at a tax rate of 20%.

So what is the current situation?

This person in charge said that according to statistics, from 1 to March this year, there were 771 securities agencies in the whole country withholding taxes of 885 million yuan, involving 9450 taxpayers, 362 million shares pferred, 457 thousand and 300 yuan per capita income, and 93 thousand and 700 yuan per capita withholding tax. 689 tax payers from 22 provinces and municipalities across the country have applied for liquidation, and the tax authorities have already approved the tax rebate of 92 million 630 thousand yuan.

The responsible person also introduced that the distribution of restricted income shares is relatively concentrated in the areas where taxpayers are distributed, mainly in economically developed provinces in the eastern and central parts of the country, and the provinces are mainly concentrated in economically developed cities. The income tax on pfer of restricted shares directly led to a substantial increase in the income of personal income tax pfer projects in April, up 70%.

"The introduction and implementation of the policy result in a tax withholding of 93 thousand and 700 per capita, of which the highest deduction is 41 million 293 thousand yuan, reflecting the adjustment of the high income earners."

The person in charge said.

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

The person in charge said.

The person in charge said that 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 in full, and promoted the full management of the tax authorities. At present, many areas in the whole country have fully implemented the declaration of all staff's full details, and through the detailed declaration, the high income earners of the tax authorities have gradually increased, and the daily tax source management and monitoring of the high income earners have been strengthened.

This is also an important reason for increasing the number of self declaration and increasing the amount of tax withholding.

The official also said that in key project management, in recent years, tax authorities have continuously strengthened the management of personal income tax, such as dividend income, pfer of second-hand housing, pfer of stock rights and other personal income tax collection, and strengthened the collection and management measures of non labor, such as capital gains and property income of high-income earners.

For example, last year, the Tax Administration issued measures to strengthen the collection and pfer of equity pfer, which led to an increase of 70% in property pfer 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.