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	CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION ON INTENSIFYING THE ADMINISTRATION OF ARCHIVAL MATERIALS REGARDING THE INDIVIDUAL INCOME TAXES OF FOREIGNERS

	(No. 58 [2006] of the State Administration of Taxation, January 23, 2006)


SUBJECT : TAX COLLECTION; INDIVIDUAL INCOME TAXES; FOREIGNERS
ISSUING DEPARTMENT : THE STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 01/23/2006
IMPLEMENT DATE : 01/23/2006
LENGTH : 522 words
TEXT :

In order to intensify and regulate the collection of individual income taxes of foreigners (including people from Hong Kong, Macao and Taiwan as well as overseas Chinese, hereinafter the same), we hereby notify the relevant requirements for the administration of archival materials regarding the individual income taxes of foreigners as follows:

I. ESTABLISHING AN ACCOUNT OF FOREIGNERS BY ENTERPRISE AS THE BASIC UNIT

The tax authority at the grass-root level shall establish an administration account of foreigners in light of those enterprises that employ foreigners within its jurisdiction, in disregard of how many foreign employees there are or whether or not relevant foreigners take their jobs for a long term or only temporarily. An administration account of foreigners shall include such information as names (Chinese and foreign language), nationalities, posts and tenures of relevant foreigners.

II. ADOPTING THE ADMINISTRATION METHOD OF "ONE ARCHIVE FOR ONE PERSON" ON THE BASIS OF THE ADMINISTRATION ACCOUNT

The tax authority at the grass-root level shall, on the basis of the administration account of foreigners based on enterprises, adopt the administration method of "one tax return archive for one person". An individual account shall include such information as: name (Chinese and foreign language), gender, birth place (Chinese and English), birth date, overseas address (Chinese and English), name of the entity that has dispatches him, tenure of office in China as well as labor term, post, residence term, time of entry into or exit out of the Chinese territory, resident address in China, telephone number, postal code, income, payment place, withholding party, declared amount for tax return, payable tax amount, paid tax amount and time to turn over the tax into the state treasury.

III. DYNAMIC ADMINISTRATION

A dynamic administration shall be applied to the enterprise-based administration accounts of foreigners as well as individual archives of foreigners, which shall be updated according to such situations as increase or decrease of the number of foreigners, change of posts, residence term, time of entry into or exit out of the Chinese territory and change of incomes so as to carry into effect a scientific and detailed administration over the individual income taxes of foreigners.

IV. EXAMINATION OF THE ESTABLISHED ACCOUNTS

All regions shall, according to the requirements of the State Administration of Taxation, improve by themselves the relevant mechanism so as to intensify the administration of archival materials before the end of June 2006. Any region that fails to meet the requirement of the State Administration of Taxation of "establishing enterprise-based accounts and establishing individual-based archives " shall establish the required bylaw as soon as possible so as to realize the administrative target of administration by means of accounts and method of "one archive for one person". All regions shall summarize their improvement on the administration of archival materials regarding the individual income taxes of foreigners, which shall be reported to the State Administration of Taxation (Department of International Taxation) before July 31, 2006.

The State Administration of Taxation shall carry out examination and summarization of the administration on archival materials regarding the individual income taxes of foreigners from July to December of 2006. The examination result will be circulated.