Circular of the State Administration of Taxation on Printing and Distributing the Interim Measures on Withholding and Remitting Individual Income Tax
Circular of the State Administration of Taxation on Printing and Distributing the Interim Measures on Withholding and Remitting Individual Income Tax
Circular of the State Administration of Taxation on Printing and Distributing the Interim Measures on Withholding and Remitting Individual Income Tax
Guo Shui Fa [1995] No. 65
April 6, 1995
The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, to Yangzhou Training Center, and to Changchun Tax Affairs College,
For the purpose of strengthening the administration of withholding and remitting of individual income tax, the Tentative Measures on Withholding and Remitting Individual Income Tax promulgated by this Administration are hereby distributed to you for you to put into effect earnestly in line with local circumstances. Please report any problem arising from the implementation thereof to this Administration at any time.
Appendix:
Interim Measures on Withholding and Remitting Individual Income Tax
Article 1 For the purpose of strengthening the administration of the levying and collection of individual income tax, improving the tax withholding and remitting system and enhancing measures for the withholding and remitting of taxes, these Measures are hereby formulated in accordance with the Individual Income Tax Law of the People's Republic of China (hereinafter referred to as the Tax Law), the Detailed Rules for the Implementation of the Tax Law, the Administrative Law of the People's Republic of China on the Levying and Collection of Taxes (hereinafter referred to as the Tax Administration Law) and the Detailed Rules for the Implementation of the Tax Administration Law and relevant statutory regulations.
Article 2 Entities and individuals such as enterprises (companies), public institutions, organs, social organizations, armed forces, and foreign organizations in China as well as self-employed entrepreneurs who pay taxable incomes to individuals are the withholding agents of individual income tax.
A "foreign organization" as mentioned in the preceding paragraph does not include foreign embassies and consulates in China, or the agencies of the United Nations and other international organizations in China which enjoy diplomatic privileges and immunities in accordance with law.
Article 3 Withholding and remitting individual income tax pursuant to the provisions of the Tax Law is the statutory obligation of a withholding agent, which shall be performed in accordance with law.
Article 4 A withholding agent shall withhold and remit individual income tax when paying the following types of income to individuals:
1.
......
Guo Shui Fa [1995] No. 65
April 6, 1995
The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, to Yangzhou Training Center, and to Changchun Tax Affairs College,
For the purpose of strengthening the administration of withholding and remitting of individual income tax, the Tentative Measures on Withholding and Remitting Individual Income Tax promulgated by this Administration are hereby distributed to you for you to put into effect earnestly in line with local circumstances. Please report any problem arising from the implementation thereof to this Administration at any time.
Appendix:
Interim Measures on Withholding and Remitting Individual Income Tax
Article 1 For the purpose of strengthening the administration of the levying and collection of individual income tax, improving the tax withholding and remitting system and enhancing measures for the withholding and remitting of taxes, these Measures are hereby formulated in accordance with the Individual Income Tax Law of the People's Republic of China (hereinafter referred to as the Tax Law), the Detailed Rules for the Implementation of the Tax Law, the Administrative Law of the People's Republic of China on the Levying and Collection of Taxes (hereinafter referred to as the Tax Administration Law) and the Detailed Rules for the Implementation of the Tax Administration Law and relevant statutory regulations.
Article 2 Entities and individuals such as enterprises (companies), public institutions, organs, social organizations, armed forces, and foreign organizations in China as well as self-employed entrepreneurs who pay taxable incomes to individuals are the withholding agents of individual income tax.
A "foreign organization" as mentioned in the preceding paragraph does not include foreign embassies and consulates in China, or the agencies of the United Nations and other international organizations in China which enjoy diplomatic privileges and immunities in accordance with law.
Article 3 Withholding and remitting individual income tax pursuant to the provisions of the Tax Law is the statutory obligation of a withholding agent, which shall be performed in accordance with law.
Article 4 A withholding agent shall withhold and remit individual income tax when paying the following types of income to individuals:
1.
......