Notice of the State Administration of Taxation on Doing a Good Job in Accepting the Self Declarations to Be Made by the Taxpayers with an Annual Income of 120,000 Yuan or More

Notice of the State Administration of Taxation on Doing a Good Job in Accepting the Self Declarations to Be Made by the Taxpayers with an Annual Income of 120,000 Yuan or More [Effective]

国家税务总局关于做好受理年所得12万元以上纳税人自行纳税申报工作的通知 [现行有效]

【法宝引证码】

Issuing authority： Instrumentalities of the State Council,All Administrations,State Taxation Administration
Document Number： No. 164 [2006] of the State Administration of Taxation
Date issued： 11-06-2006
Effective date: 11-06-2006
Level of Authority: Departmental Regulatory Documents
Area of Law:Taxation,Taxation


Notice of the State Administration of Taxation on Doing a Good Job in Accepting the Self Declarations to Be Made by the Taxpayers with an Annual Income of 120,000 Yuan or More (No. 164 [2006] of the State Administration of Taxation) The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning: In order to implement the Law on Individual Income Tax and the Regulation on Implementing the Law on Individual Income Tax as well as the Measures for the Self Declaration of Individual Income Tax (for Trial Implementation), we hereby notify the relevant issues on accepting the self declarations to be made by the taxpayers with an annual income of 120,000 yuan or more as follows:		国家税务总局关于做好受理年所得12万元以上纳税人自行纳税申报工作的通知 (国税发[2006]164号) 各省、自治区、直辖市和计划单列市国家税务局、地方税务局：为贯彻落实好个人所得税法及其实施条例和《个人所得税自行纳税申报办法（试行）》（以下简称办法），现就做好受理年所得12万元以上纳税人自行纳税申报工作有关问题通知如下：
I. Unifying thoughts, enhancing understanding, and fully realizing the importance of the work of self declaration The self declaration by taxpayers is a way of collecting individual income taxes of our country, as well as a universal practice of all other countries in the world. The enlargement of the scope of self declaration is an important content for the revision of the Law on Individual Income Tax in 2005. The Law on Individual Income Tax as revised adds that the taxpayers “with an annual income of 120,000 yuan or more” and those “under other circumstances as prescribed by the State Council” shall make declaration to the tax authority. The enlargement of the scope of self declaration is beneficial for cultivating the faithful tax payment awareness of taxpayers, clarifying the legal liabilities of taxpayers, and enhancing the degree of tax law compliance; it is good for the tax authority to strengthen the administration of tax sources and reinforce the control of high-income groups; it is advantageous for strengthening analysis and comparison, and further pushing forward the scientific and refined administration of individual income tax; and it is also favorable for creating conditions and accumulating experiences for further transition to the comprehensive but itemized tax system. ．．．．．．		一、统一思想，提高认识，充分认识做好自行纳税申报工作的重要意义纳税人自行纳税申报是我国个人所得税的一种征收方式，也是世界各国的通常做法。扩大个人自行纳税申报范围，是2005年我国个人所得税法修订的一项重要内容。修订后的税法增加了“年所得12万元以上”以及“国务院规定的其他情形”的纳税人须自行向税务机关进行申报的内容。扩大个人自行纳税申报范围后，有利于培养纳税人诚信纳税意识，明确纳税人的法律责任，提高税法遵从度；有利于税务机关加强税源管理，加大对高收入者的调节力度；有利于加强分析比对，进一步推进个人所得税的科学化、精细化管理；有利于为下一步向综合与分类相结合税制过渡创造条件、积累经验。扩大个人自行纳税申报范围，既是一项全新的工作，又涉及广大纳税人的切身利益。对税务机关而言，从人力、管理、技术、设备等方面都提出了新的要求。因此，各级税务机关要从构建社会主义和谐社会、落实科学发展观、优化纳税服务、提高公民纳税意识以及强化税收征管的高度，充分认识做好个人所得税纳税人自行纳税申报管理工作的重要性，统一思想，提高认识，高度重视。．．．．．．
Dear visitor,you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases . If you are not a subscriber, please subscribe . Should you have any questions, please contact us at: +86 (10) 8268-9699 or +86 (10) 8266-8266 (ext. 153) Mobile: +86 133-1157-0713 Fax: +86 (10) 8266-8268 database@chinalawinfo.com		您好：您现在要进入的是北大法律英文网会员专区，如您是我们英文用户可直接登录，进入会员专区查询您所需要的信息；如您还不是我们的英文用户，请注册并交纳相应费用成为我们的英文会员。如有问题请来电咨询； Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153 Mobile: +86 13311570713 Fax: +86 (10) 82668268 E-mail: database@chinalawinfo.com

【法宝引证码】北大法宝www.lawinfochina.com

Message: Please kindly comment on the present translation.

Confirmation Code:

Click image to reset code!

Translations are by lawinfochina.com, and we retain exclusive copyright over content found on our website except for content we publish as authorized by respective copyright owners or content that is publicly available from government sources.

Due to differences in language, legal systems, and culture, English translations of Chinese law are for reference purposes only. Please use the official Chinese-language versions as the final authority. lawinfochina.com and its staff will not be directly or indirectly liable for use of materials found on this website.

We welcome your comments and suggestions, which assist us in continuing to improve the quality of our materials.