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          年收入超過12萬 須主動(dòng)申報(bào)納稅
          Top earners to report tax directly
          [ 2006-11-09 15:18 ]

          People who meets the five criteria needs to report their incomes to the taxation authorities.

          Employees earning more than 120,000 yuan (US$15,000) annually need to report their income directly to the tax authorities from next year, it was announced Monday.

          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.


          點(diǎn)擊查看更多雙語新聞

          (China Daily)

          國家稅務(wù)總局本周一公布,從明年起,年收入超過12萬元的高收入者須向稅務(wù)部門自行申報(bào)納稅。

          這是國稅總局首次頒發(fā)有關(guān)高收入者須自行進(jìn)行納稅申報(bào)的規(guī)定。

          年收入在12萬元以下的納稅人仍由企業(yè)代扣代繳個(gè)人所得稅。

          觀察人士認(rèn)為,政府出臺(tái)此項(xiàng)規(guī)定的主要目的是為了縮小貧富差距,增加國稅收入。

          國稅總局在其網(wǎng)站上發(fā)表的一份聲明中明確指出,包括在華工作的外國人在內(nèi)的所有納稅人如滿足以下五種情形之一,必須向稅務(wù)機(jī)關(guān)自行申報(bào)納稅:

          1、年收入超過12萬元

          2、從中國境內(nèi)兩處或兩處以上取得工資、薪金;

          3、從境外取得收入;

          4、取得應(yīng)稅所得,沒有扣繳義務(wù)人的;

          5、國務(wù)院規(guī)定的其他情形

          亞洲開發(fā)銀行駐中國代表處高級經(jīng)濟(jì)學(xué)家彭龍運(yùn)說:“如果新辦法能得以有效實(shí)施,高收入群體和工薪階層之間的收入差距將會(huì)縮小。”

          他說,目前稅務(wù)部門主要通過納稅人自行申報(bào)或企業(yè)代扣代繳的方式來征收個(gè)人所得稅,新辦法實(shí)施后,稅務(wù)部門可對高收入納稅人進(jìn)行雙重監(jiān)管,從而堵塞高收入者個(gè)稅監(jiān)管的漏洞。

          新辦法規(guī)定,年收入12萬元以上的納稅人如在納稅年度終了后三個(gè)月內(nèi)未進(jìn)行納稅申報(bào),將被處以最高1萬元的罰款;如納稅人編造虛假計(jì)稅依據(jù),除了補(bǔ)繳最高五倍的應(yīng)繳稅款外,還將被處以最高五萬元的罰款。


          (英語點(diǎn)津姍姍編輯)

           

          Vocabulary:

          income discrepancy : 收入差距

          crosscheck : 反復(fù)查證

           

           

           
           
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