Tax Administration: Strengthening Personal Income Tax Collection For High Income Earners

2011/4/18 9:19:00 49

Tax Administration For High Income Earners

Country

Tax administration

Recently issued the "on strengthening the high income earners"

Individual income tax

The notice of collection and management requires that the collection and management of personal income tax for high-income earners should be strengthened.

The notice requires continuous improvement of the collection and management of personal income tax on the main income items of high-income earners.

Income from pfer of property

The collection and management includes: improving the collection and management of the share pfer of the natural person shareholder, strengthening the collection and pfer of the income from the pfer of the house and the collection of the auction proceeds, paying close attention to the collection and management of other forms of property pfer, such as the acquisition of shares and other forms of non monetary assets to assess the value added assets, and deepening the collection and management of interest, dividends and dividends; and improving the collection and management of production and operation income.

The notice clearly stated that we should continue to strengthen the collection and management of personal income tax for high-income industries and people, including strengthening the collection and management of people with non labor income as the main source of income, such as real estate, mineral resources investment, private equity funds, trust investment and other activities.

High income group

We should do a good job in the collection and management of wage earners in high-income industries, especially the incentive income of various kinds of bonus, subsidy, stock options and restricted stock. We should collect and compare salaries and salaries of taxpayers from two or more than two places. We should collect and compare information through detailed declaration data and so on, and improve the collection and management of larger remuneration for labor remuneration; and strengthen the collection and management of high income foreign individuals.