年收入超过12万 须主动申报纳税
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Summary:It is the first time that the State Administration of Taxation requires high-income earners to report their earnings themselves. For those who earn less than 120,000 yuan a year, employers will.

  • It is the first time that the State Administration of Taxation requires high-income earners to report their earnings themselves.
    For those who earn less than 120,000 yuan a year, employers will continue to deduct tax at source and report to the authorities.
    Observers said that they believe the move signifies the government's resolve to narrow the gap between the rich and the poor, and to increase national revenues.
    The taxation administration said in a statement on its website that anyone including foreigners working in China who meets any of the following criteria needs to report their incomes to the taxation authorities:
    People with an annual income of more than 120,000 yuan
    with income from more than one organization
    with income from overseas
    whose employer does not pay tax
    or as stipulated by the State Council, the cabinet.
    "If this policy is executed effectively, it will play a part in redressing the income discrepancy between the high-income group and ordinary wage-earners," said Peng Longyun, a senior economist with the Asian Development Bank (ADB) in Beijing.
    ADB's Peng said that taxation authorities currently have only one source of access to people's income, either through their own reports or from their employers. But they will have two when the new regulation is implemented; and so can crosscheck for discrepancies.
    People above the 120,000-yuan threshold who fail to report their earnings within three months of the end of the taxation year can be fined up to 10,000 yuan (US$1,270), while filing false reports can attract fines of up to 50,000 yuan (US$6,350) in addition to a maximum of five times the tax amount due.












    People who meets the five criteria needs to report their incomes to the taxation authorities.国家税务总局本周一公布,从明年起,年收入超过12万元的高收入者须向税务部门自行申报纳税。
    这是国税总局首次颁发有关高收入者须自行进行纳税申报的规定。
    年收入在12万元以下的纳税人仍由企业代扣代缴个人所得税。
    观察人士认为,政府出台此项规定的主要目的是为了缩小贫富差距,增加国税收入。
    国税总局在其网站上发表的一份声明中明确指出,包括在华工作的外国人在内的所有纳税人如满足以下五种情形之一,必须向税务机关自行申报纳税:
    1、年收入超过12万元
    2、从中国境内两处或两处以上取得工资、薪金;
    3、从境外取得收入;
    4、取得应税所得,没有扣缴义务人的;
    5、国务院规定的其他情形
    亚洲开发银行驻中国代表处高级经济学家彭龙运说:“如果新办法能得以有效实施,高收入群体和工薪阶层之间的收入差距将会缩小。”
    他说,目前税务部门主要通过纳税人自行申报或企业代扣代缴的方式来征收个人所得税,新办法实施后,税务部门可对高收入纳税人进行双重监管,从而堵塞高收入者个税监管的漏洞。
    新办法规定,年收入12万元以上的纳税人如在纳税年度终了后三个月内未进行纳税申报,将被处以最高1万元的罚款;如纳税人编造虚假计税依据,除了补缴最高五倍的应缴税款外,还将被处以最高五万元的罚款。
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