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1、PublicityMaterialforSelf-DeclarationRulesConcerningIndividualIncomeTax(Provisional)AccordingtotheDecisiononAmendingtheLawofthePeople'sRepublicofChinaonIndividualIncomeTaxreviewedandadoptedatthe18thSessionoftheStandingCommitteeofthe10thNationalPeople'sCongressonOctober27,2005,theta
2、xpayer“withindividualincomeexceedingtheamountstipulatedbytheStateCouncil”shalldeclaretaxesbyhimself/herself,wideningthescopeofself-declarationbytaxpayers.Thereafter,theStateCouncilstipulatedthat"theindividualincomeexceedingtheamountstipulatedbytheStateCouncil"means“annualincomeofo
3、verRMB120,000”byamendingtheImplementingRulesoftheLawonIndividualIncomeTaxandauthorizedtheStateAdministrationofTaxationtoformulatespecificmanagementmeasures.Accordingtotheprovisionsaboveandtheprincipleof“providingconveniencetotaxpayers,regulatinghighincomes,facilitatingtaxcollectio
4、nandadministration,andstressingonkeymanagementissues”,theStateAdministrationofTaxationformulatedandissuedtheSelf-DeclarationRulesConcerningIndividualIncomeTax(Provisional)(hereinafterreferredtoas“Rules”)afteranin-depthstudyandrepeateddemonstrationonthebasisoftheopinionsofmanytaxpa
5、yers,withholdingagents,experts,scholarsandgrassrootstaxauthorities.TheRulesconsistofeightchapterscontaining44articles,whichdefinethespecificoperationalmethodsoftaxself-declarationfromtheaspectsofthelegalbasisoftheRules,declarers,declarationcontent,declarationplace,declarationperio
6、d,wayofdeclaration,declarationmanagement,legalresponsibility,andtimeofenforcement.TheRulesspecifyfivecasesinwhichtaxpayersshalldeclaretaxestothetaxauthoritybythemselves:1.WithannualincomeofoverRMB120,000;2.ReceivingsalaryandremunerationfromtwoormoreemployersinChina;3.Generatinginc
7、omeabroad;4.Generatingtaxableincomewithoutwithholdingagent;5.OthercasesasspecifiedbytheStateCouncil.TheRulesstipulatethatthetaxpayerwithtotaltaxableincomeofoverRMB120,000withinataxyearinCase1shalldeclaretaxestothetaxauthorityaftertheendofayear,nomatterwhetherthetaxonhis/hertaxable
8、incomeintheyearhasbeenwithheldbyh
