China implements the credit commitment system of individual income tax declaration in an all-round way
Release time：2019-12-26 Browse times：2151
Xinhua news agency, Beijing, August 28 (reporter Anbei) personal income tax will be included in social credit management. China will fully implement the credit commitment system for individual income tax declaration, the national development and Reform Commission said Tuesday. Taxpayers need to make a commitment to the truthfulness, accuracy and completeness of the information filled in, and the performance of the credit commitment will be included in the individual credit record.
According to the notice of the general office of the national development and Reform Commission and the general office of the State Administration of Taxation on strengthening the construction of individual income tax credit, the State Administration of Taxation takes the identification number of the natural person taxpayer as the only identification, and focuses on the individual income tax declaration record, special additional deduction information submission record, credit commitment violation and illegal behavior record to study and formulate the natural person tax payment The system and method of credit management, the comprehensive establishment of natural person tax credit information collection, record, query, application, repair, security management and rights and interests maintenance mechanism, the formation of the national natural person tax credit information database, and the establishment of data sharing mechanism with the national credit information sharing platform.
According to the notice, China will establish a mechanism to identify the dishonesty of natural persons. For those who violate the law of the people's Republic of China on tax collection and management, the individual income tax law of the people's Republic of China and other laws, regulations and normative documents, violate the principle of good faith, and have such dishonest behaviors as tax evasion, tax fraud, tax fraud, false use of other's identity information, malicious report, false claim, etc., the tax department shall list them as the key objects of concern, and adopt them according to laws and regulations Take administrative restraint and disciplinary measures; if the circumstances are serious enough to meet the standards of major tax violations and dishonesty cases, the tax authorities shall list them as serious dishonesty parties, publicize them according to law, and share them with the national credit information sharing platform.
According to the notice, China has explored to incorporate the personal income tax compliance into the management mechanism of credit score system for natural persons. Provide more service facilities for taxpayers with excellent personal income tax credit record, implement incentive measures such as green channel and acceptance of tolerance for defects according to law, and encourage administrative departments to consider it as a reference factor when issuing honorary certificates, awards and commendations. At the same time, we should establish a joint disciplinary mechanism for the parties who have serious dishonesty in personal income tax.
The notice stressed that it is necessary to strengthen the supervision of credit information system and credit service organization database, protect the legitimate rights and interests of taxpayers and personal privacy, ensure the national information security, and establish a mechanism for objection resolution and dishonest repair.