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Anonymous users2024-02-07The 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.
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Anonymous users2024-02-06Hello <>
Regarding the validity of the State Tax Letter [2007] No. 1240, it is necessary to understand the following information: First, the State Administration of Taxation is a form of document issued by the State Administration of Taxation to the grassroots tax authorities, taxpayers and the public, and it has legal effect. In accordance with Article 14 of the Administrative Licensing Law of the People's Republic of China
Administrative organs shall adopt appropriate methods to make announcements or notices in accordance with law. Therefore, as a notice issued by the State Administration of Taxation, the State Tax Letter has statutory effect. Secondly, the content of Wang Pai Guo Shui Han No. 1240 [2007] is an explanation of the calculation method of individual income tax, including provisions on real estate deduction and other aspects.
These provisions have been confirmed and implemented in subsequent individual income tax-related laws and regulations, such as the Individual Income Tax Law of the People's Republic of China and the Regulations for the Implementation of the Individual Income Tax Law. Therefore, it can be considered that Guo Shui Han No. 1240 [2007] is valid, and its content is still of guiding significance for the calculation method of individual income tax. However, it should be noted that due to the continuous updating and improvement of laws and regulations related to individual income tax, some contents have generally been revised or repealed.
Therefore, it is necessary to understand and apply the latest laws and regulations in conjunction with the specific operation. Extended supplement: Individual income tax is a direct tax, which occupies an important position in China's tax system.
With the development of the national economy and the reform of the tax system, the laws and regulations related to individual income tax are also constantly improving and updating. For example, in 2018, the Individual Income Tax Law of the People's Republic of China was comprehensively revised, adding individual income tax thresholds and adjusting tax rates, making the calculation method of individual income tax more reasonable and fair. Therefore, as a taxpayer or tax practitioner, you need to pay close attention to the changes in the tax law and update your knowledge and operation methods in time to ensure the accuracy and legitimacy of tax work.
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Anonymous users2024-02-05If the reply is made only for individual units and no copy is sent to other units, the reply is only binding on the main sending unit and the individual issues mentioned in the reply. If the matters involved in the reply need to be executed or known to other relevant units, a copy may be sent to the relevant units, and the reply shall be binding on both the main sending unit and the copied unit.
Legal basis: Article 1 of the Individual Income Tax Law of the People's Republic of China stipulates that individuals who have a domicile in China, or who have no domicile and have resided in China for one year, shall pay individual income tax in accordance with the provisions of this Law on income obtained from within and outside China.
Individuals who have no domicile and do not reside in China, or who have no domicile and have resided in China for less than one year, shall pay individual income tax on income obtained from within China in accordance with the provisions of this Law.
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Anonymous users2024-02-04Summary. Yes, the IRC letter number 20041119 is still valid.
Yes, the IRC letter number 20041119 is still valid.
The State Tax Letter refers to the notice issued by the State Administration of Taxation, which shall be implemented in accordance with the content specified in the document.
Each time the State Administration of Taxation issues a letter, the date and number of the letter are marked, and the content is related to the high lead surface of the tax party, and it is clear that the silver reputation must be implemented in accordance with the content of the letter document. Usually the lower left corner of the invoice is also marked with the national tax letter, according to the number of types of invoices and the division of all industries, the content of the national tax letter is also classified.
Hello old salesman, I would like to ask whether this "Scattered Reply of the State Administration of Taxation on the Issues of Individual Income Tax Should Be Deducted and Not Withheld by the Administrative Organs" is still valid so far, and the limited nature of this document can only be found in **.
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 the individual income tax, and the income paid to the employees in the form of wages, bonuses, subsidies and other wages and salaries shall be withheld and paid in accordance with the law.
Still, can you help me check this document on the official website of the State Administration of Taxation, I didn't find it.
Okay, wait a minute.
You can go to that tax file to make an inquiry.
I didn't find it just now, teacher, can you find it over there?
Maybe you need to check with the tax office.
I just checked it for you, but my ability to do so is limited.
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Anonymous users2024-02-03Summary. The National Tax Letter 2004 No. 1199 is still valid and will continue to be implemented. Legal basis:
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 the income from wages, bonuses, subsidies and other wages and salaries paid to employees shall be withheld and paid in accordance with the law.
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 to be Withheld and Not Withheld by Administrative Organs" I. 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"), administrative organs are withholding agents of individual income tax, and their salaries, bonuses, subsidies and other income in the nature of 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 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 to impose a late payment penalty on the withheld and unwithheld tax, in accordance with the principles stipulated in the Tax Collection and Administration Law, the withholding agent shall not impose a late payment penalty on the taxpayer or the withholding agent regardless of whether the pre-amended or revised Tax Collection and Administration Law applies.
I need to check the validity of this document in **.
1. Check on the official website of the State Administration of Taxation. 2. You can also follow and subscribe to the official website of the State Administration of Taxation or the local tax ***** on WeChat to update it in time. Relying on the WeChat platform, the State Administration of Taxation has opened the "State Administration of Taxation" WeChat*** to open information access channels to taxpayers, provide policy consulting services, and respond to taxpayers' demands.
Can you help me check it on the official website of the State Administration of Taxation now?
No, the electronic tax bureau for natural persons requires users to register and authenticate before they can inquire about tax documents.
Sorry, I can't provide this information.
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