|
Welcome Guest
|
|
You are using Guest Account
|
|
||||||||||||||||||||||||||||||||||
|
Recently, some regions have, in violation of tax laws and the national uniform provisions, improved the standard for expenses exempted from "income from wages and salaries" of individual income tax without permission, and enlarged the application scope for items not being taxed. These violations have breached the principle of administering taxation according to law, and are not good for unifying tax policies, doing justice to tax burdens, or regulating taxation systems, and have brought about more negative influence on adjusting income distribution and organizing the revenue from individual income tax, and rectifying and regulating taxation order. In order to implement the general plan of managing state affairs according to law, and earnestly actualize the requirements for administration by law, and maintain the severity, authority and unity of the tax law, we hereby make the following notice on issues concerning the regulation of the standard for expenses exempted from individual income tax and items not being taxed: I. To administer taxation according to law and unify tax policies is the embodiment of implementing the basic policy of rule of law and administration by law, and also the important measures for perfecting the system of socialist market economy, rectifying and regulating order of market economy. The Decision of the Central Committee of the Communist Party of China on Some Issues concerning the Improvement of the Socialist Market Economy, which was adopted by the third Plenary Session of the 16th CPC Central Committee has pointed out: Efforts shall be made to enhance law enforcement, and to improve the capabilities and levels of administrative law enforcement, so as to guarantee the effective implementation of laws and regulations and to safeguard the unity and dignity of the legal system. The Law of the People's Republic of China on the Administration of Tax Collection and its detailed implementation rules prescribe: "No governmental organs, entities or individuals may be permitted to make without authorization, by violating laws or administrative regulations, decisions regarding the collection of tax or the cessation thereof, the reduction, exemption or refund of tax, the payment of tax evaded or overdue or other decisions in conflict with tax laws or administrative regulations". "A decision, made by whatever department, entity or individual, which is conflicting with the tax laws and administrative regulations shall be void without exception, the tax authorities shall not execute such a decision and shall report to the higher tax authorities. " And the Individual Income Tax Law of the People's Republic of China is the tax law formulated by the National People's Congress, and all the regions, departments, entities and individuals shall have the duty to maintain the seriousness, integrity and uniformity of the Individual Income Tax Law on their own initiatives, and have no right to change the provisions of the tax law at will. II. It has been ten years since the implementation of the existing Individual Income Tax Law. The construction of socialist market economy of our country has been developed greatly, the national economy and individual income have changed greatly, and some provisions of the existing Individual Income Tax Law cannot fully meet the requirements for such development and changes, and really needs to be revised and perfected further according to the new changes. Therefore, the Central Committee of the Communist Party of China and the State Council have attached high importance to it, and the requirement for "improving individual income tax" has been put forward in the Decision of the Central Committee of the Communist Party of China on Some Issues concerning the Improvement of Socialist Market Economy, and on this basis the state legislative departments have listed the revision of Individual Income Tax Law into the lawmaking plan. But, before the completion of the revision on Individual Income Tax Law, the existing provisions must be abided by. No district, department or entity may be permitted to improve the standards for deduction of expenses for Individual Income Tax without authorization of the National People's Congress and the Standing Committee of the National People's Congress, nor shall they enlarge the application scope for items not being taxed in any disguised form or exceeding their power. According to the state law for administration on tax collection, all levels of taxation authorities shall not implement the provisions of documents concerning the improvement of standard for expenses exempted from individual income tax without permission or enlarging the application scope for items not being taxed by some regions in violation of the uniform policy, and the provisions having been implemented shall be stopped. III. Since the implementation of the new taxation system in 1994, in order to meet the requirements for economic development and continuous deepening the reform of economic system, the Ministry of Finance and the State Administration of Taxation have, according to their power for taxation administration, distributed documents concerning the items of relevant individual income tax not being taxed. The policies prescribed in these documents have clearly specified the contents, standards and application scope (object). The taxation authorities at all levels shall strictly grasp the provisions required, and shall not enlarge the application scope (object) or improve standards without permission, nor shall they enlarge these provisions to a uniform standard applicable to all individuals. IV. The finance and taxation authorities at all levels shall perform their functions resolutely in accordance with the provisions of the law on the administration of tax collection, and propose opinions of administering taxation according to law when the local governments are making research and planning to make provisions not in conformity with the Individual Income Tax Law. And they shall elaborate on the relevant provisions of tax law to the respective government, and report to the upper level finance and taxation authorities according to the provisions of law on the administration of tax collection. After receiving this Notice, the finance and taxation authorities at all levels shall report to the local party and government leaders in time, and do a good job for publicizing and explaining this to the party and government leaders and all circles of the society as well as the wide taxpayers, so as to ensure the accurate implementation of the Individual Income Tax Law and promote the overall, coordinated and healthy development of socialist economy. |
||||||||||||||||||||||||||||||||||
|
||||||||||||||||||||||||||||||||||
|
Copyright 2002 NovexCn.com
|