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(Guo Shui Fa [2011] No. 50, hereinafter referred to as" Notice "),ray ban, this reporter interviewed the person in charge of the State Administration of Taxation Income Tax Division. Q: In recent years, the tax authorities in high-income individual income tax collection has taken measures What are the results A: In recent years, the tax authorities in accordance with the requirements of the CPC Central Committee and the State Council, has been committed to strengthen the high-income individual income tax collection in 2010, the State Administration of Taxation issued special documents from many aspects of the deployment,louboutin pas cher, all localities to take effective measures to earnestly implement the , achieved positive results. First, focus on strengthening the collection and management of high-income from the property. The State Council approved the transfer of individuals listed companies from 2010 onwards limit the sale of shares from personal income tax, the tax adjustment reflects the high-income earners. At the same time, formulated and improved equity transfer income, the housing transfer income, high-income earners proceeds from the auction of property obtained personal income tax collection and management measures to promote the transfer of property from the rapid growth of personal income tax. Second, strengthen the day-to-day monitoring of tax sources of high-income earners. On the one hand, the tax department through the promotion of application of the personal income tax management information system to facilitate the withholding agents to perform the full amount Details withheld reporting obligations, the tax authorities of the high-income earners gradually increase daily sources of revenue management has been strengthened. The other hand,ralph lauren, the annual income of over 120,000 taxpayers actively promote their own tax returns, high-income earners on their own tax reporting increased year by year. The same time, the tax department and actively carry out cooperation with the department of housing registration,fitflop uk, housing transfer income,ray ban pas cher, after-tax certificate "sources of revenue supervision. In addition, around effectively strengthen the private sector investors in personal income tax collection and management,ray ban, and actively carry out special inspection of the high-income individual income tax. Q: how to strengthen the personal income tax collection and management of the main items of income of high-income earners A: First,hogan, we must focus on unearned income, such as property transfer income and interest, dividends,tiffany outlet, dividends derived,ray ban pas cher, easy to evade tax key link to improve the collection and management measures to strengthen the collection and management of the main items of income of high-income earners, innovative management methods. For example, in the equity transfer income, the focus parity or low-cost transfer of ownership approved work, through the establishment of electronic ledger to record the trading price of the equity transfer and taxes, strengthen the management of the original value of the property, a relatively complete management chain tax-related matters; also focus on supervision of listed companies to increase their investment in listed equity transfer, the introduction of strategic investors behavior to prevent the loss of taxes. Focus on strengthening other forms of transfer of property from the individual sources of revenue management to assess the value of non-monetary assets of foreign investment options. For continuous earnings in dividends, bonuses, and not dividends, bonuses or approved enterprise to enterprise income tax, the tax department will focus on implementation of its individual investors dividends, bonuses and other income tracking and management. Investor and their family members from corporations, charged to consumer spending and borrowing, and actively carry out the day-to-day management of tax sources to check its income tax law. The second is to strengthen the collection and management of the production of business income. Larger individual proprietorship, partnership enterprises and individual industrial and commercial households from production and operation,louboutin, to strengthen the management of audit collection. Individual proprietorship and partnership enterprises engaged in equity (votes), futures, funds, bonds, foreign exchange,air jordan pas cher, precious metals, resource extraction rights and other investment goods transaction proceeds, all included in the production of business income, personal income tax in accordance with the law. Q: how to strengthen the industry and the population of high-income individual income tax collection and management A: The first is to strengthen the collection and management of non-labor income is the main source of income populations close attention to big stake held by the company to obtain significant amounts of investment income, and engaged in real estate investment in mineral resources in strengthening the industry and the population of high-income individual income tax collection and management, , private equity funds, trust and investment activities such as high-income people, the implementation of the key sources of revenue management. Second, deepening the collection and management of the industry wage income of high-income withholding tax management, focus on strengthening the high-income industries and enterprises in senior management bonuses, subsidies and equity incentive income. Third,louboutin pas cher, strengthen the relatively large amount of income from remuneration for the collection and management, in close cooperation with the relevant departments, and timely access to relevant labor compensation payment information. Strengthen individuals engaged in film and television shows, advertising photography and image endorsements from the source control, focus on doing the relevant personnel to obtain performances income tax collection and management through the establishment of artist studios, labor service companies, and other forms of business or organization. Fourth is to strengthen the high-income foreign individuals from both inside and outside from the collection and management. Q: The tax authorities will also be taken to strengthen the high-income individual income tax collection and management measures A: On the one hand, will continue to strengthen tax management infrastructure, promote the establishment Xieshuihushui mechanism,mercurial, strengthen the internal and external tax authorities of tax-related information collection and integration of applications, grasp the economic activities and sources of tax revenue distribution characteristics of high-income earners, the income to get rules in a targeted manner to strengthen the high-income individual income tax collection. The other hand, the tax authorities at all levels by improving tax services, deepening the tax assessment, to strengthen the special inspection, promote taxpayer in accordance with the law tax honesty.
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