|
Welcome Guest
|
|
You are using Guest Account
|
|
||||||||||||||||||||||||||||||||||
|
With the economic globalization and the continuous advance of the opening to the outside world of our country, more and more foreign employees come to our county to hold posts or engage in business activities. Because of the mobility of the foreign employees, the individual income tax policies involved are more complicated. This has brought about some difficulty for foreign employees to make accurate judgment on their tax paying duties and for tax authorities to make supervision over the tax resources. And the phenomenon of taxes undeclared or individual income tax unpaid happens frequently. In order to strengthen administration on individual income tax of foreign employees and on tax payment services, further improve the quality and efficiency of the administration on tax collection, we hereby make the following notice on the relevant issues: I. IMPROVING UNDERSTANDING AND PERFECTING ADMINISTRATION MECHANISM The individual income tax of foreign employees is of a strong policy-oriented nature. It not only concerns the issue of judgment and division of the international taxation jurisdiction, but also concerns the specific policies and procedures for calculating the taxable income and the tax payable, and is the important content of the international taxation administration. Therefore, it not only concerns the safeguard of state revenue, but also concerns the upholding of tax sovereignty of the state to strengthen administration on the collection of individual income tax on foreign employees, so that they may properly perform duty of tax payment. All the localities shall improve understanding on the importance of the administration work for the collection of individual income tax on foreign employees, establish and improve the system of post and responsibility for the international taxation administration, recruit professionals, improve and regulate the administration procedures, so as to provide safeguards for making individual income tax administration on foreign employees. II. REGULATING THE LAW ENFORCEMENT TO ENSURE THE IMPLEMENTATION OF THE POLICIES The policies of individual income tax applicable to foreign employees shall include the tax laws and regulations of our country, tax conventions signed between the Chinese government and the foreign governments. All the localities shall improve the vocational level of tax staff members through strengthening self-capability training to make them accurately master the relevant policies. Law enforcement acts shall be further regulated to make strict the tax law and discipline and rectify the procedures for the administration of tax collection to ensure the implementation of the individual income tax on foreign employees, and provide a taxation environment of openness, fairness and justice for foreign employees. III. OPTIMIZING SERVICES TO PROVIDE CONVENIENCE FOR FOREIGN EMPLOYEES TO PAY TAXES ACCORDING TO LAW It is the function and duty of tax authorities to strengthen administration of the collection of individual income tax on foreign employees and to provide high quality taxpaying services. All the localities shall take effective measures to earnestly solve difficulties and problems encountered by foreign employees in their declaration of tax payment. Tax policies shall be popularized through internet, newspapers and periodicals, televisions and broadcast, and other media. And tutorship shall be made to foreign employees and their withholding agents to provide unobstructed consultation channel for them, so as to help them understand the relevant tax laws and regulations of our country, be familiar with the procedure for administration on tax collection, and improve the level for observance of tax law. Inter-department cooperation shall be strengthened, and through strengthening cooperation with the departments of administration on entry-exit of the frontiers, of industry and commerce, customs, foreign trade and economy, education, culture, physical education, and science and technology, to establish good information communication channel, as so to know the employment and flowing of foreign employees, and set down a good foundation for supervising the tax resources. IV. STRENGTHENING ADMINISTRATION ON TAX COLLECTION AND DOING A GOOD JOB FOR CLEANING UP THE BACK TAXES All the localities shall, before the end of 2004, carry out the work of cleaning up back taxes for once whose main contents shall be encouraging taxpayers to make self-examination and self-correction. The specific requirements are as follows: 1. Before the end of June 2004, if a foreign employee or withholding agent declares the unpaid tax of the previous years on his/its own initiative, he/it shall, in addition to supplementing the tax evaded according to law, pay 0.5бы late fees on unpaid taxes per day, but shall not be punished; and 2. Where a foreign employee still fails to supplement the tax evaded on his/her own initiative within the above-mentioned time limit, if he/she has disguised the relevant facts, or made false report or failed to report the taxable income for a long time, he/she shall be ordered to pay the tax arrears and the late fees in accordance with the provisions of the Law of the People's Republic of China on the Administration of Tax Collection, and shall be fined as well. V. OTHERS This Notice shall be referred to for the work of the administration on collection of individual income tax on Hong Kong, Macao, Taiwan compatriots and overseas Chinese. |
||||||||||||||||||||||||||||||||||
|
||||||||||||||||||||||||||||||||||
|
Copyright 2002 NovexCn.com
|