The Amendment To The Tax Administration Law Is Expected To Overhaul And Strengthen The Taxation Of Natural Persons.

< p > recently, the State Administration of "a href=" http://www.91se91.com "tax" /a "has held a special topic consultation and exchange meeting with foreign experts on the key and difficult issues in the revision of China's tax administration law, especially the tax collection and management of natural persons' income and property.

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Information released by the P shows that the tax collection and management law is expected to overhaul, absorb the requirements of tax reform in the the third Plenary Session of the 18th CPC Central Committee decision and implement the statutory principle of tax revenue. It is expected to draw lessons from the foreign advance rulings system, improve the certainty of tax law enforcement, and restrain the tax authorities' enforcement actions; for the development of some new formats, such as tax administration of e-commerce, it is expected to be included in the new draft amendment.

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< p > industry experts say that the most important thing in tax collection and management is to solve the problem of "levying taxes according to law". This is a systematic project.

In order to improve compliance with tax laws, it is necessary for government organs to be more pparent in terms of the use of funds, budgeting and legislation.

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< p > < strong > is expected to be overhauled < /strong > < /p >.

< p > June 2013, by the State Administration of Taxation drafted "People's Republic of China tax collection management law amendment (Draft)", by the State Council Legislative Affairs office platform, open to the public to solicit opinions.

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In the opinion of the finance and taxation jurisprudence, the revised contents of the < p > are very limited: some unreasonable clauses which have long been considered to be abolished have not been deleted, and the rights of taxpayers have not been emphasized much, but more on the position of the tax authorities.

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Liu Jianwen, President of the China finance and Taxation Law Association and professor of Peking University law school, told the twenty-first Century economic news reporter that the original draft was drafted before the convening of the third Plenary Session of the 18th CPC Central Committee, and now it needs to be revised to absorb the reform proposition deployed by the third plenary session.

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< p > in March this year, the chief accountant, Fan Jian, General Administration of Taxation, held a seminar on the centralized revision of the tax collection and management law in Shanghai.

The participants will discuss with each other and discuss the legal relationship between the tax collection law and the criminal law and other substantive laws, the legal status of the tax assessment, the rights and obligations of the taxpayers and the tax authorities.

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Recently, P was still chaired by Fan Jian, invited IMF experts, and experts from Australia, the United States and Holland to discuss some key and difficult issues in the revision of the tax collection and management law.

The general tax collection and management law revised thematic group, the relevant bureaus, some local tax bureaus, and the relevant personnel of the State Council Legislative Affairs Office attended the meeting.

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< p > according to the twenty-first Century economic report, Wang Jun, director general of the State Administration of Taxation, made clear at an expert seminar that the tax collection law would be overhauled.

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< p > < strong > tax of natural taxpayers is expected to be strengthened < /strong > /p >

According to the deployment of the Third Plenary Session of the third plenary session on tax reform, the proportion of direct taxation will be gradually increased in the future, and personal income tax combined with comprehensive classification will be established to accelerate the legislation of real estate tax and promote reform in a timely manner. P

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"P" delegates agreed that "taxpayers of natural persons will grow stronger". The tax collection and management system also needs to be adjusted adaptively. It is necessary to draw lessons from international tax collection legislation and implement the statutory principle of taxation.

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The tax rate of capital gains is lower than the highest tax rate of workmen's income. In the category of collection, the payroll tax of the working class is relatively sufficient, and the income of the high-income group is not enough because of the multiple income. These problems have been criticized for a long time. "P"

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< p > Liu Jianwen said that at present, natural persons in China do not need to pay tax registration, nor do they have tax identification numbers. Moreover, personal property, including movable property and real estate, is still in the process of real estate registration.

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< p > Liu Jianwen further indicated that with the increasing public income and increasing income, the accumulation of property will increase tax revenue for individuals.

Foreign countries also have tax identification numbers for individuals, and are linked to social security numbers.

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P pointed out that the problems encountered in the enforcement of grass-roots tax organs, such as the general grant and coverage of taxpayer identification numbers, the disclosure of taxpayer information, the acquisition of the third party information, the preservation of tax revenue and the application of coercive measures to natural persons, need to be clarified at the legal system level.

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< p > < strong > emphasize tax statutory principle < /strong > < /p >.

When "P > < a href=" http://www.91se91.com/news/index_q.asp "> tax collection and management law < /a > collection opinions, the problem of statutory tax collection was widely discussed.

The new government has repeatedly stressed the need to levy taxes in accordance with the law, not to accept "overdue tax" and no longer mandatory tasks.

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Hu Yijian, Professor of the school of public economics and management of Shanghai University of Finance and Economics, told reporters on twenty-first Century economic report that it is a systematic project to levy taxes according to law. P

The tax law itself needs to be fair and reasonable, and the public opinion should be fully absorbed in the formulation of tax laws. Moreover, the use of financial funds needs to be pparent enough, so that the compliance of public tax laws will be relatively high.

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< p > Hu Yijian further pointed out that China's tax revenue is more withholding and paying taxes, personal direct taxation is relatively small, and tax awareness is relatively weak.

Moreover, the use of cash is still relatively large, making it difficult to grasp relevant trading information; with the decline in cash usage, the trade will leave clues in banks, which will be beneficial to taxation.

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P pointed out that from the tax administration legal system in developed countries such as Australia, the United States and Holland, we can see that in a modern rule of law society, taxpayers advocate rights and perform duties, and the tax authorities exercise their powers and perform their duties according to the tax procedural law.

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< p > this meeting will sum up to respond to the demands of the vast number of taxpayers.

Particular mention is made of the prior ruling system established by Australia, the United States and Holland, as well as the formulation of the public and private rulings, which can improve the certainty and consistency of the tax law, and better restrain the tax authorities' enforcement actions.

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< p > clearly pointed out that we should pay attention to the issues of rights protection, rights relief and dispute resolution of < a href= "http://www.91se91.com" > taxpayer /a >; China urgently needs to establish a more convenient, fair and efficient taxpayer rights protection system and dispute resolution system.

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