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Notice of the State Administration of Taxation about the Issuance of Individual Income Tax Payment Vouchers
(No. 63 [2010] of the State Administration of Taxation)
Local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, state taxation bureaus of Tibet Autonomous Region, Ningxia Hui Autonomous Region and Qinghai Province;
To further improve the tax services and protect the taxpayers' lawful rights and interests, we hereby notify you about the issuance of individual income tax payment vouchers and relevant matters as follows:
| | 国家税务总局关于进一步做好个人所得税完税凭证开具工作的通知
（国税发[2010]63号）
各省、自治区、直辖市和计划单列市地方税务局，西藏、宁夏、青海省（自治区）国家税务局：
为进一步优化纳税服务，保护纳税人的合法权益，现就个人所得税完税凭证（以下简称完税凭证）开具及相关工作事项通知如下：
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I. To earnestly improve the understanding of the importance of the issuance of tax payment vouchers
To issue tax payment vouchers directly to the individual income taxpayers to give them information about their tax payments is a specific reflection of the tax authorities' implementing the work requirements of “serving the scientific development and making joint efforts for harmonious taxation” and is an objective demand for improving the tax services. It is an important move to push forward the declaration of full withholding details of all taxpayers and also a foundation for the reform of the individual income tax system. The tax authorities at all levels shall further unify their minds and enhance their awareness. You shall, under the fundamental principle of “clarifying the goals, making all efforts, taking multiple measures and realizing the goal step by step”, take the opportunity of intensifying the full declaration of withholding details of all taxpayers, create favorable conditions, steadfastly propel the work on the issuance of tax payment vouchers by various means and try your best to earnestly satisfy the taxpayers' request for the right of taxation knowledge.
| | 一、切实提高对完税凭证开具工作重要性的认识
由税务机关直接向个人所得税纳税人开具完税凭证，告知其纳税情况，是贯彻落实“服务科学发展、共建和谐税收”的工作要求的具体体现，是优化纳税服务的客观需要，更是进一步推动全员全额扣缴明细申报、提升个人所得税征管质量和效率的重要举措，也为个人所得税制改革奠定基础。各级税务机关要进一步统一思想，提高认识，按照“明确目标、全力推进、多措并举、逐步到位”的基本原则，以强化全员全额扣缴明细申报为契机，创造条件，采取多种方式，坚定不移地推进完税凭证的开具工作，加大工作力度，切实满足纳税人税收知情权的诉求。
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II. Work goals and requirements
Work goals: To ensure, according to the orientation of reform of the individual income tax system and the requirement for improving the tax services and by adopting multiple means, that taxpayers can easily and rapidly get knowledge of their accurate individual income tax payments, and that the taxpayers' right of knowledge be protected; and ensure that the tax authorities can collect and grasp the information about the individuals' incomes and tax payments, and strengthen the administration of collection of individual income tax. The concrete requirements are as follows:
| | 二、工作目标和要求
工作目标：按照个人所得税制改革方向和优化纳税服务的要求，通过多种方式，保证纳税人能够方便、快捷、准确知晓个人所得税纳税情况，保护其知情权。保证税务机关能归集和掌握个人收入和纳税信息，加强个人所得税征收管理。具体要求是：
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1. If a tax authority directly collects taxes from taxpayers (such as individual industrial and commercial households who file tax returns for their incomes from production and business operations) and if the taxpayers apply for a receipt, the tax authority shall issue to the taxpayers a general tax payment certificate or tax receipts or tax payment voucher.
| | （一）税务机关直接征收税款的（如个体户生产经营所得、自行纳税申报纳税的）、纳税人申请开具完税凭证的，税务机关应当为纳税人开具通用完税证或缴款书、完税证明。
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2. For an area where the withholding agents have already been required to fully declare the withholding details, the tax authority shall, where possible, inform the taxpayers of the individual income tax payment information in 2010 through the following means:
| | （二）凡是扣缴义务人已经实行扣缴明细申报，且具备条件的地区，2010年应当向纳税人告知个人所得税纳税情况，具体方式如下：
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(1) To directly issue to the taxpayers an Individual Income Tax Payment Certificate of the People's Republic of China (hereinafter referred to as the Tax Payment Certificate).
The Tax Payment Certificate is a one-page voucher uniformly designed by the State Administration of Taxation (see Annex 1; and see Annexes 2 and 3 for a specimen of Tax Payment Certificate). The Tax Payment Certificate shall, like the Certificate Used Exclusively for the Transfer of Tax Payment, be subject to strict management under the Notice of the State Administration of Taxation on Printing and Distributing the Administrative Measures for Tax Invoices and Certificates (No. 32 [1998] of the State Administration of Taxation).
．．．．．． | | 1．直接为纳税人开具《中华人民共和国个人所得税完税证明》（以下简称《完税证明》）。
《完税证明》为一联式凭证，由国家税务总局统一制定，式样附后（见附件1；完税证明开具示例见附件2与附件3）。《完税证明》比照《税收转账专用完税证》，按《国家税务总局关于印发〈税收票证管理办法〉的通知》（国税发[1998]32号）的规定严格管理。
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