Request for documentation Guo Shui Fa 2009 No. 91

The National Tax Letter 2004 No. 1199 is still valid and will continue to be implemented.

Legal basis: Reply of the State Administration of Taxation on the issue of individual income tax that should be withheld by administrative organs

1. On the identification of individual income tax withholding agents.

According to Article 8 of the Individual Income Tax Law of the People's Republic of China (hereinafter referred to as the "Individual Income Tax Law"), the administrative organ is the withholding agent of individual income tax, and its income in the nature of wages, bonuses, subsidies and other wages and salaries paid to employees shall be withheld and paid in accordance with the law.

2. On the issue of the legal liability of the withholding agent for the unwithheld tax.

Before May 1, 2001, the Law of the People's Republic of China on the Administration of Tax Collection and Collection (hereinafter referred to as the "Tax Collection and Administration Law") before the amendment shall apply to the tax withheld and unwithheld by the withholding agent, and the withholding agent shall pay the withholding and unwithheld tax; After May 1, 2001, the revised Law on the Administration of Taxation and the Notice of the State Administration of Taxation on Several Specific Issues Concerning the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection and Implementation and its Implementation Rules (Guo Shui Fa [2003] No. 47) shall apply to the withholding agent, and the tax authorities shall instruct the withholding agent to recover the tax from the taxpayer and impose a fine of not less than 50% but not more than three times the amount of the unwithheld tax withheld by the withholding agent.

3. On the issue of whether late fees will be charged for the tax that should be deducted and not withheld.

In accordance with the principles stipulated in the Tax Collection and Administration Law, the withholding agent shall withhold the unwithheld tax, and shall not impose a late payment penalty on the taxpayer or the withholding agent, regardless of whether the pre-amendment or the amended Tax Collection and Administration Law applies.

1.Article 111 of this regulation is repealed in accordance with the announcement of the State Administration of Taxation [2018] No. 33 of the State Administration of Taxation on the publication of the catalogue of tax normative documents invalidated and repealed in full text and invalid repeal of some provisions.

2.According to Announcement No. 6 of 2017 of the State Administration of Taxation on the issuance of the Administrative Measures for the Adjustment and Mutual Agreement Procedures of Special Tax Investigation, Chapters 4, 5, 11 and 12 of this Regulation shall be repealed as of May 1, 2017.

3.According to Announcement No. 42 of 2016 of the State Administration of Taxation on Matters Concerning the Improvement of Related Party Declarations and the Management of Contemporaneous Materials, Chapters II, III, Articles 74 and 89 of this Regulations shall be repealed as of January 1, 2016.

4.In accordance with Announcement No. 64 of 2016 of the State Administration of Taxation on Matters Concerning the Improvement of the Administration of Advance Pricing Arrangements, Chapter 6 of this Regulation shall be repealed as of December 1, 2016.

5.According to the Announcement No. 45 of 2015 of the State Administration of Taxation on standardizing the administration of cost sharing agreements, Article 69 of this regulation shall be repealed as of July 16, 2015.

Legal basis

Enterprise Income Tax Law of the People's Republic of China

Article 1 Within the territory of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter referred to as enterprises) shall pay enterprise income tax in accordance with the provisions of this Law for taxpayers of enterprise income tax.

This Law does not apply to sole proprietorship enterprises and partnership enterprises.

Article 2 Enterprises are divided into resident enterprises and non-resident enterprises. Confession Bridge.

For the purposes of this Law, the term "resident enterprise" refers to an enterprise established within the territory of China in accordance with the law, or established in accordance with the laws of a foreign country (region) but with an actual management institution within the territory of China.

For the purposes of this Law, the term "non-resident enterprise" refers to an enterprise established in accordance with the laws of a foreign country (region) and whose actual management is not located in China, but which has established an institution or place in China, or an enterprise that has not established an institution or place in China, but has income in China.

Article 3 Resident enterprises shall pay enterprise income tax on their income within and outside China.

If a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by the establishment or place in China, as well as the income that occurs outside China but has an actual connection with the institution or place established by the non-resident enterprise.

Legal analysis: 1. In principle, the compensation for above-ground attachments shall be implemented in the early stage of immigration, but considering the fact that the interval between the two resettlements is long and the market price has changed greatly, the compensation standards for some items of above-ground attachments to be relocated shall be appropriately adjusted

1) The housing compensation standard will be increased by 5

The basis for the adjustment is: the city's residential price index (155) provided by the Municipal Bureau of Statistics for the seven years from 1998 to 2004

2) The grape compensation standard was lowered from 100 yuan (76,200 yuan per mu) to 30 yuan (22,860 yuan per mu) in the previous standard. After the adjustment, it is still higher than the standard of 10,000 yuan per mu stipulated in the [2003] No. 47 document of the DPRK Zhengfa.

3) The prices of other items have not changed much, and there is no great impact on the lives of immigrants, and the compensation standard in the early stage remains unchanged.

Legal basis

Land Management Law of the People's Republic of China Article 47 The land compensation fee for the expropriation of cultivated land shall be six to ten times the average annual output value of the cultivated land in the three years prior to the expropriation. The resettlement subsidy for requisitioned cultivated land shall be calculated according to the number of agricultural population to be resettled. The number of agricultural population to be resettled shall be calculated by dividing the amount of cultivated land to be expropriated by the average amount of cultivated land occupied by the expropriated units before land acquisition.

The standard of resettlement subsidy for each agricultural population in need of resettlement is four to six times the average annual output value of the cultivated land in the three years prior to the expropriation.