Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Self-Declaration of Individual Income (for Trial Implementation)
Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Self-Declaration of Individual Income (for Trial Implementation)
Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Self-Declaration of Individual Income (for Trial Implementation)
Guo Shui Fa [2006] No. 162
November 6, 2006
The state and local tax authorities of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning:
In order to intensify IIT administration and collection, improve the system of IIT self declaration, and protect the legal rights of taxpayers, pursuant to the < Law of the People's Republic of China on Individual Income Tax > and its detailed implementation rules, < Law of the People's Republic of China on the Administration of Tax Levying > and its detailed implementation rules and other relevant tax regulations, SAT has promulgated the < Measures for the Self-Declaration of Individual Income (for Trial Implementation)>, now we print and distribute to you, please implement them seriously.
Measures for the Self-Declaration of Individual Income (for Trial Implementation)
Chapter 1 General Provision
Article 1 In order to further intensify the IIT collection and administration, ensure tax revenues of the state, protect the legal rights of taxpayers, facilitate the IIT self declaration for taxpayers, and regulate the activities of the taxpayer's IIT self declaration, pursuant to the <Law of the People's Republic of China on Individual Income Tax > (hereinafter referred to as IIT laws) and its detailed implementation rules, < Law of the People's Republic of China on the Administration of Tax Imposition > (hereinafter referred to as tax collection and administration law) and its detailed implementation rules as well as other relevant tax laws and regulations, these measures are promulgated.
Article 2 Any taxpayer who has taxable obligations according to the IIT laws, upon occurrence of any of the following situations, shall follow these measures to proceed with his tax declaration:
1. The taxpayer's annual income is more than RMB 120,000.00;
2. The taxpayer receives wages and salaries from two or more employers in China;
3. The taxpayer receives income derived outside China;
4. The taxpayer receives taxable income, but without the withholding agent;or
5. Other situations specified by the State Council.
Article 3 For taxpayers with annual income of more than RMB 120,000.00 mentioned in item (1) of Article 2 of these measures, regardless of whether he has adequately declared his income from various sources for his IIT, he shall follow the regulations set out in these measures, and proceed with the tax declaration with the governing tax authorities after the end of the tax calendar year.
Any taxpayer under the situations in items (2) to (4) of Article 2 of these measures should proceed with the tax declaration with the governing tax authorities after receiving the income according to the regulations set out in these measures.
For taxpayers under item (5) of Article 2 of these measures, the tax declaration for such income shall be regulated under another circular according to the actual situations.
Article 4 Taxpayers with annual income of more than RMB 120,000.00 mentioned in item (1) of Article 2 of these measures, shall not include individuals who have no domicile in the territory of China but has stayed in the territory of China for less than one year in a tax calendar year.
Taxpayers who have received income derived outside China mentioned in item (3) of Article 2 of these measures refer to individuals who are domiciled in China or who have no domicile but have stayed in the territory of China for one full year in a tax calendar year.
Chapter 2 Content of tax declaration
Article 5 The taxpayer with annual income of more than RMB 120,000.00 shall, after the end of a tax calendar year, complete the < IIT Declaration Form (applicable to taxpayers with annual income of more than RMB 120,000.00) > (see attached form 1), and file and submit such form with the governing tax authorities, and also submit the hard copy of personal valid certificates of identification, and other relevant information required by the governing tax authorities.
The valid certificates of identification shall include the taxpayer's identification card, passport, home-visiting certificate, servicemen's identity cards etc.
Article 6 Annual incomes of more than RMB 120,000.00 mentioned in these measures refers to the total incomes received by the taxpayer in a tax calendar year that have exceeded RMB 120,000.00.
1.
......